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[Cites 0, Cited by 0] [Section 114A(3)] [Section 114A] [Entire Act]

Union of India - Subsection

Section 114A(3)(i) in Income Tax Rules, 1962

(i)in a case where a person has deducted tax or collected tax in accordance with the provisions of Chapter XVII under the heading 'B.-Deduction at source' or 'BB.-Collection at source', as the case may be, prior to the 1st day of October, 2004, on or before the 31st day of January, 2005;