In force · As amended up to 2026-08
212. [Estimate by assessee.] Omitted by the Direct Tax Laws (Amendment) Act, 1987 (4 of 1988) , s. 81 ( w.e.f. 1-4-1988).
Source: India Code
The Income-tax Act, 1961 · XVII — COLLECTION AND RECOVERY OF TAX
The Income-tax Act, 1961 · XVII — COLLECTION AND RECOVERY OF TAX
In force · As amended up to 2026-08
Source: India Code