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 3(8)] [Section 3] [Entire Act] Union of India - Subsection Section 3(8)(e) in Income Tax Rules, 1962 (e)"specified date" means,-(i)the date of exercising of the option; or(ii)any date earlier than the date of the exercising of the option, not being a date which is more than 180 days earlier than the date of the exercising.