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 0] [Section 37H(1A)] [Section 37H] [Entire Act] Union of India - Subsection Section 37H(1A)(ii) in Income Tax Rules, 1962 (ii)tax payable on the assessed or returned or estimated income, as the case may be, of the last four previous years;