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 3] [Entire Act] Union of India - Section Section 118 in Income Tax Rules, 1962 118. Levy of interest under section 220(2) where a recovery certificate is not issued. - Omitted by the IT (Eleventh Amdt.) Rules, 1989, w.e.f. 30-11-1989.
