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[Cites 0, Cited by 0] [Section 115WD(1)] [Section 115WD] [Entire Act]

Union of India - Subsection

Section 115WD(1)(a) in The Income Tax Act, 1961

(a)where the employer is-
(i)a company; or
(ii)a person (other than a company) whose accounts are required to be audited under this Act or under any other law for the time being in force, the [30th day of September] [ Substituted by Act 18 of 2008, Section 28, for " 31st day of October" (w.e.f. 1.4.2008).] of the assessment year;