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 0] [Section 37CA(3A)] [Section 37CA] [Entire Act] Union of India - Subsection Section 37CA(3A)(b) in Income Tax Rules, 1962 (b)in any other case, on or before 15 days from the end of relevant month.