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[Cites 0, Cited by 3] [Section 158BFA(3)] [Section 158BFA] [Entire Act]

Union of India - Subsection

Section 158BFA(3)(e) in The Income Tax Act, 1961

(e)in any case other than those mentioned in clauses (c) and (d), after the expiry of the financial year in which the proceedings, in the course of which action for the imposition of penalty has been initiated, are completed, or six months from the end of the month in which action for imposition of penalty is initiated, whichever period expires later;