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 6DD] [Entire Act] Union of India - Subsection Section 6DD(b) in Income Tax Rules, 1962 (b)where the payment is made to the Government and, under the rules framed by it, such payment is required to be made in legal tender;