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] [Entire Act] Union of India - Section Section 37AA in Income Tax Rules, 1962 37AA. Return of interest paid to residents without deduction of tax. - Omitted by the IT (Fourth Amdt.) Rules, 1997, w.e.f. 19-3-1997.
