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[Cites 0, Cited by 0] [Section 31AA] [Entire Act]

Union of India - Subsection

Section 31AA(6) in Income Tax Rules, 1962

(6)Where a statement of tax collected at source is to be furnished for tax collected before the 1st day of April, 2010, the provisions of this rule shall apply as they stood immediately before their substitution by the Income-tax (Sixth Amendment) Rules, 2010.