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. (2) Where the result of the computation made for any assessment year under sections.... (3) Where the result of the computation made for any assessment year under...

to be income-tax authorities. (2) Without prejudice to the provisions of sub-section

Original section was inserted by the Finance Act, 1964, w.e.f. 1-4-1964.]

income-tax on its income, or (iv)   a Mutual Fund specified under clause (23D) of section

Original section was inserted by the Finance Act, 1972, w.e.f. 1-4-1972 and amended

Original section was inserted by the Finance Act, 1975, we.f. 1-4-1976.]

Central Government that any person to whom immunity has been tendered under this section

—For the purposes of this section, the expression "tax due" includes penalty, interest