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 114D(2)] [Section 114D] [Entire Act] Union of India - Subsection Section 114D(2)(ii) in Income Tax Rules, 1962 (ii)where the declarations are received by the 31st March, be furnished by the 30th April of the financial year immediately following the financial year in which the form is received: