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 114E(3)] [Section 114E] [Entire Act] Union of India - Subsection Section 114E(3)(a) in Income Tax Rules, 1962 (a)take into account all the accounts of the same nature as specified in column (2) of the said Table maintained in respect of that person during the financial year;