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Union of India - Section

Section 18A in Income Tax Rules, 1962

18A. Prescribed authority to certify the daily average number of rehabilitated employees in an industrial undertaking.

- Omitted by the IT (Third Amdt.) Rules, 1976, w.e.f. 1-4-1976. Original rule 18A was inserted by the IT (Fourth Amdt.) Rules, 1968 and later amended by the IT (Second/Third Amdt.) Rules, 1970.