(3A)[ Notwithstanding anything contained in sub-rule (1), sub-rule (2) or sub-rule (3), for the purposes of section 194N, credit for tax deducted at source shall be given to the person from whose account tax is deducted and paid to the Central Government account for the assessment year relevant to the previous year in which such tax deduction is made]. [Inserted by Notification No. 694(E), dated 27.9.2019 (w.e.f. 26.3.1962).]
