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 31(6)] [Section 31] [Entire Act] Union of India - Subsection Section 31(6)(ii) in Income Tax Rules, 1962 (ii)In case of certificates issued under clause (i), the deductor shall ensure that-