Section 37BA(2)(iii) in Income Tax Rules, 1962

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Union of India - Subsection

Section 37BA(2)(iii) in Income Tax Rules, 1962

(iii)The deductor shall issue the certificate for deduction of tax at source in the name of the person in whose name credit is shown in the information relating to deduction of tax referred to in sub-rule (1) and shall keep the declaration in his safe custody.

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Union of India - Subsection

Section 37BA(2)(iii) in Income Tax Rules, 1962