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 6(1A)] [Section 6] [Entire Act] Union of India - Subsection Section 6(1A)(b) in Income Tax Rules, 1962 (b)in the case of a specified person, the Principal Scientific Adviser to the Government of India.