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 11U] [Entire Act] Union of India - Subsection Section 11U(a) in Income Tax Rules, 1962 (a)[***] [Clause (a) omitted by the Income-tax (Sixth Amendment) Rules, 2018, w.e.f. 24-5-2018. Prior to its omission, said clause, as substituted by the Income-tax (Fifteenth Amendment) Rules, 2012, w.e.f. 29-11-2012.]