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 20A(3)] [Section 20A] [Entire Act] Union of India - Subsection Section 20A(3)(a) in Income Tax Rules, 1962 (a)audited balance sheets and profit and loss account for three previous years immediately preceding the previous year in which the application is made :