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 8] [Section 152] [Entire Act] Union of India - Subsection Section 152(1) in The Income Tax Act, 1961 (1)In an assessment, reassessment or re-computation made under section 147, the tax shall be chargeable at the rate or rates at which it would have been charged had the income not escaped assessment.
