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 372] [Entire Act] Union of India - Section Section 212 in The Income Tax Act, 1961 212. Estimate by assessee. - [Omitted by the Direct Tax Laws (Amendment) Act, 1987 (4 of 1988), section 81 (w.e.f. 1-4-1988).]
