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 37BA(3)] [Section 37BA] [Entire Act] Union of India - Subsection Section 37BA(3)(i) in Income Tax Rules, 1962 (i)Credit for tax deducted at source and paid to the Central Government, shall be given for the assessment year for which such income is assessable.