Section 30(3) in Income Tax Rules, 1962

[Cites 0, Cited by 1] [Section 30] [Entire Act]

Union of India - Subsection

Section 30(3) in Income Tax Rules, 1962

(3)Notwithstanding anything contained in sub-rule (2), in special cases, the Assessing Officer may, with the prior approval of the Joint Commissioner, permit quarterly payment of the tax deducted under section 192 or section 194A or section 194D or section 194H for the quarters of the financial year specified to in column (2) of the Table below by the date referred to in column (3) of the said Table:-

Sl. No.	Quarter of the financial year ended on	Date for quarterly payment
(1)	(2)	(3)
1.	30th June	7th July
2.	30th September	7th October
3.	31st December	7th January
4.	31st March	30th April

B. Mode of payment

Legal Document View

Unlock Advanced Research with PRISMAI

Union of India - Subsection

Section 30(3) in Income Tax Rules, 1962