Section 314(2)(b) in The Income Tax Act, 2025

[Cites 0, Cited by 0] [Section 314(2)] [Section 314] [Entire Act]

Union of India - Subsection

Section 314(2)(b) in The Income Tax Act, 2025

(b)are pending on the date of furnishing of the modified return as per sub-section (1), the Assessing Officer shall pass an order assessing or reassessing the total income of the relevant tax year as per the order in respect of the business reorganisation and taking into account the modified return so furnished.

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Union of India - Subsection

Section 314(2)(b) in The Income Tax Act, 2025