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[Cites 0, Cited by 0] [Section 69(3)] [Section 69] [Entire Act]

Union of India - Subsection

Section 69(3)(vi) in Income Tax Rules, 1962

(vi)where the withdrawal is for the construction of a house, the construction of the house should be commenced within six months of the withdrawal and should be completed within twelve months of the withdrawal of final instalment;