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 36(2)] [Section 36] [Entire Act] Union of India - Subsection Section 36(2)(b) in Income Tax Rules, 1962 (b)any person connected with the management or administration of the local authority, public body or association upon whom the Assessing Officer has served a notice of his intention of treating him as the person responsible for filing the return.