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Sec 3(4)-Change in previous year.

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.... dated 26-8-76 explaining the circumstances under which a change in the previous year allowed by an ITO u/s.3(4) of the I.T.Act 1961 would lead to loss to revenue. 2. A case has come to the notice of....

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....evious year for the assessment year 1974-75 and therefore there was no valuation date ending 31-3-74 for assessing the net wealth of the assessee for assessment year 1974-75. This resulted in substant....

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Sec 3(4)-Change in previous year.