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 20] [Entire Act] Union of India - Section Section 36 in The Finance Act, 2017 36. Amendment of section 80-IAC. - In section 80-IAC of the Income-tax Act [as inserted by section 42 of the Finance Act, 2016], in sub-section (2), for the words "five years", the words "seven years" shall be substituted with effect from the 1st day of April, 2018.
