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 261] [Section 37] [Entire Act] Union of India - Subsection Section 37(3A) in The Income Tax Act, 1961 (3A)to (3D) [* * *] [ Sub-Sections (3A), (3B), (3C) and (3D) omitted by Act 32 of 1985, Section 11 (w.e.f. 1.4.1986).]