Unlock Advanced Research with PRISMAI Integrated with over 4 crore judgments and laws — designed for legal practitioners, researchers, students and institutions - Know your Kanoon - Doc Gen Hub - Counter Argument - Case Predict AI - Talk with IK Doc - ... Upgrade to Premium Document Options Get in PDF Print it! [Cites 0, Cited by 0] [Section 276CC] [Entire Act] Union of India - Subsection Section 276CC(a) in The Income Tax Act, 1961 (a)the return is furnished by him before the expiry of the assessment year [or a return is furnished by him under sub-section (8A) of section 139 within the time provided in that sub-section]; or
