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[Cites 0, Cited by 0] [Section 31AA(3)] [Section 31AA] [Entire Act]

Union of India - Subsection

Section 31AA(3)(d) in Income Tax Rules, 1962

(d)the number of collectee's records in a statement for any quarter of the financial year are twenty or more, the collector shall furnish the statement in the manner specified in item (b) or item (c) of clause (i).