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[Cites 0, Cited by 2] [Section 11A] [Entire Act]

Union of India - Subsection

Section 11A(3) in Income Tax Rules, 1962

(3)Where the condition of disability is temporary and requires reassessment after a specified period, the certificate shall be valid for the period starting from the assessment year relevant to the previous year during which the certificate was issued and ending with the assessment year relevant to the previous year during which the validity of the certificate expires.