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 0] [Section 61(4)] [Section 61] [Entire Act] State of Madhya Pradesh - Subsection Section 61(4)(a) in The M.P. Vanijyik Kar Adhiniyam, 1994 (a)where all the returns for the period to which the order appealed against relates have been filed and tax payable according to such returns has been paid, ten per cent of such balance;