Section 114AA(3)(ii) in Income Tax Rules, 1962

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Union of India - Subsection

Section 114AA(3)(ii) in Income Tax Rules, 1962

(ii)in a case where a person has collected or collects tax in accordance with the provisions of Chapter XVII under the heading'BB.-Collection at source' on or after the 1st day of June, 2002, within one month from the end of the month in which the tax was collected or the 30th day of September, 2002, whichever is later.

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Union of India - Subsection

Section 114AA(3)(ii) in Income Tax Rules, 1962