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 17] [Section 74] [Entire Act] Union of India - Subsection Section 74(3) in The Income Tax Act, 1961 (3)[* * *] [ Sub-Section (3) omitted by Act 20 of 2002, Section 29 (w.e.f. 1.4.2003).] [ Substituted by Act 20 of 2002, Section 29, for sub-Section (1) (w.e.f. 1.4.2003).]