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[Cites 0, Cited by 0] [Section 234G(1)] [Section 234G] [Entire Act]

Union of India - Subsection

Section 234G(1)(a) in The Income Tax Act, 1961

(a)the research association, university, college or other institution referred to in clause (ii) or clause (iii) or the company referred to in clause (iia) of sub-section (1) of section 35 fails to deliver or cause to be delivered a statement within the time prescribed under clause (i), or furnish a certificate prescribed under clause (ii) of sub-section (1A) of that section; or