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 114AA(3)] [Section 114AA] [Entire Act] Union of India - Subsection Section 114AA(3)(i) in Income Tax Rules, 1962 (i)in a case where a person has collected tax in accordance with the provisions of Chapter XVII under the heading 'BB.-Collection at source' prior to the 1st day of June, 2002, on or before the 30th day of September, 2002;