Section 31A(2) in Income Tax Rules, 1962

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Union of India - Subsection

Section 31A(2) in Income Tax Rules, 1962

(2)Statements referred to in sub-rule (1) for the quarter of the financial year ending with the date specified in column (2) of the Table below shall be furnished by the due date specified in the corresponding entry in column (3) of the said Table:

Sl. No.	Date of ending of quarter of financial year	Due date
(1)	(2)	(3)
1.	30th June	31st July of the financial year
2.	30th September	31st October of the financial year
3.	31st December	31st January of the financial year
4.	31st March	31st May of the financial year immediatelyfollowing the financial year in which the deduction is made

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Union of India - Subsection

Section 31A(2) in Income Tax Rules, 1962