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[Cites 0, Cited by 0] [Section 31(2)] [Section 31] [Entire Act]

Union of India - Subsection

Section 31(2)(ii) in The Wealth-Tax Act, 1957

(ii)default in the payment of the amount on which interest has been paid or was payable under the said sub-section was due to circumstances beyond the control of the assessee; and]