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 206CA(2)] [Section 206CA] [Entire Act] Union of India - Subsection Section 206CA(2)(c) in The Income Tax Act, 1961 (c)in all the returns delivered in accordance with the provisions of sub-section (5-A) or sub-section (5-B) of section 206-C to any income-tax authority; and