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 29B(2)] [Section 29B] [Entire Act] Union of India - Subsection Section 29B(2)(a) in Income Tax Rules, 1962 (a)he has been carrying on business or profession in India continuously for a period of not less than five years immediately preceding the date of the application, and