Section 12(1)(II) in Income Tax Rules, 1962

[Cites 0, Cited by 0] [Section 12(1)] [Section 12] [Entire Act]

Union of India - Subsection

Section 12(1)(II) in Income Tax Rules, 1962

(II)has claimed any relief of tax under section 90 or 90A or deduction of tax under section 91; [***] [Word 'or' omittted by the Income-tax (Fourth Amendment) Rules, 2017, dated 30-3-2017, w.e.f. 1-4-2017.]

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Union of India - Subsection

Section 12(1)(II) in Income Tax Rules, 1962