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[Cites 0, Cited by 14] [Section 32AB(1)] [Section 32AB] [Entire Act]

Union of India - Subsection

Section 32AB(1)(a) in The Income Tax Act, 1961

(a)deposited any amount in an account (hereafter in this section referred to as deposit account) maintained by him with the Development Bank before the expiry of six months from the end of the previous year or before furnishing the return of his income, whichever is earlier; or