Legal Document View

Unlock Advanced Research with PRISMAI

- Know your Kanoon - Doc Gen Hub - Counter Argument - Case Predict AI - Talk with IK Doc - ...
Upgrade to Premium
[Cites 0, Cited by 11] [Section 36] [Entire Act]

Union of India - Subsection

Section 36(2) in Income Tax Rules, 1962

(2)In the case of a local authority or any other public body or association, the return under section 206 shall be furnished by-
(a)the secretary, treasurer, manager or agent of the authority, public body or association, or
(b)any person connected with the management or administration of the local authority, public body or association upon whom the Assessing Officer has served a notice of his intention of treating him as the person responsible for filing the return.