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[Cites 0, Cited by 0] [Section 114(3)] [Section 114] [Entire Act]

Union of India - Subsection

Section 114(3)(iv) in Income Tax Rules, 1962

(iv)in the case of a person who is entitled to receive any sum or income or amount, on which tax is deductible under Chapter XVII-B in any financial year, before the end of such financial year.