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[Cites 0, Cited by 0] [Section 31A] [Entire Act]

Union of India - Subsection

Section 31A(6) in Income Tax Rules, 1962

(6)Where a statement of tax deducted at source is to be furnished for tax deducted before the 1st day of April, 2010, the provisions of this rule and rule 37A shall apply as they stood immediately before their substitution or omission by the Income-tax (Sixth Amendment) Rules, 2010.