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 28AB] [Entire Act] Union of India - Subsection Section 28AB(7) in Income Tax Rules, 1962 (7)An application for a fresh certificate may be made, if the assessee so desires, after the expiry of the period of validity of the earlier certificate.