Section 124(3)(a) in The Income Tax Act, 1961

[Cites 0, Cited by 39] [Section 124(3)] [Section 124] [Entire Act]

Union of India - Subsection

Section 124(3)(a) in The Income Tax Act, 1961

(a)where he has made a return ] [under sub-section (1) of section 115-WD or under sub-section (1) of section 139] [ Substituted by Act 18 of 2005, Section 39, for " under sub-Section (1) of section 139" (w.e.f. 1.4.2006).][, after the expiry of one month from the date on which he was served with a notice under sub-section (1) of section 142 or ] [Substituted by Act 4 of 1988, Section 34, for Section 124 (w.e.f. 1.4.1988).][sub-section (2) of section 115-WE or sub-section (2) of section 143] [ Substituted by Act 18 of 2005, Section 39, for " sub-Section (2) of section 143" (w.e.f. 1.4.2006).][or after the completion of the assessment, whichever is earlier; [Substituted by Act 4 of 1988, Section 34, for Section 124 (w.e.f. 1.4.1988).]

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Union of India - Subsection

Section 124(3)(a) in The Income Tax Act, 1961