https://www.taxtmi.com/acts?id=19574 Taxpayers opting to accumulate or set apart income must furnish to the Assessing Officer a statement in the prescribed form and manner stating the purpose and a period not exceeding five years, invest the accumulated amounts in the forms or modes specified in sub section (5), and furnish the statement on or before the due date for the return under section 139(1); any period when income could not be applied due to a court order or injunction is excluded from the five year computation. en-us Thu, 07 May 2015 12:44:04 +0530 Mon, 08 May 2017 11:41:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=19574 Taxpayers opting to accumulate or set apart income must furnish to the Assessing Officer a statement in the prescribed form and manner stating the purpose and a period not exceeding five years, invest the accumulated amounts in the forms or modes specified in sub section (5), and furnish the statement on or before the due date for the return under section 139(1); any period when income could not be applied due to a court order or injunction is excluded from the five year computation. Act-Rules F. Acts / Amendment Acts Thu, 07 May 2015 12:44:04 +0530 https://www.taxtmi.com/acts?id=19574