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 253(6)] [Section 253] [Entire Act] Union of India - Subsection Section 253(6)(a) in The Income Tax Act, 1961 (a)where the total income of the assessee as computed by the Assessing Officer in the case to which the appeal relates, is one hundred thousand rupees or less, five hundred rupees,