Section 226(3)(ii) in The Income Tax Act, 1961

[Cites 0, Cited by 2] [Section 226(3)] [Section 226] [Entire Act]

Union of India - Subsection

Section 226(3)(ii) in The Income Tax Act, 1961

(ii)A notice under this sub-section may be issued to any person who holds or may subsequently hold any money for or on account of the assessee jointly with any other person and for the purposes of this sub-section, the shares of the joint holders in such account shall be presumed, until the contrary is proved, to be equal.

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Union of India - Subsection

Section 226(3)(ii) in The Income Tax Act, 1961