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[Cites 0, Cited by 0] [Section 114(3)] [Section 114] [Entire Act]

Union of India - Subsection

Section 114(3)(i) in Income Tax Rules, 1962

(i)in a case where the total income of the person or the total income of any other person in respect of which he is assessable under the Act during any financial year exceeds the maximum amount which is not chargeable to income-tax and he has not been allotted any permanent account number, on or before the 31st day of May of the assessment year for which such income is assessable;