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 6ABAA] [Entire Act] Union of India - Subsection Section 6ABAA(c) in Income Tax Rules, 1962 (c)it has started or starts operating and maintaining such infrastructure facility on or after the 1st day of April, 1995.