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[Cites 0, Cited by 8] [Section 6] [Entire Act]

Union of India - Subsection

Section 6(3) in Income Tax Rules, 1962

(3)The application for obtaining approval under sub-section (2AA) of section 35 shall be made by a sponsor in Form No. 3CG.Explanation. - For the purposes of this rule "sponsor" means a person who makes an application in Form No. 3CG.