Unlock Advanced Research with PRISMAI Integrated with over 4 crore judgments and laws — designed for legal practitioners, researchers, students and institutions - Know your Kanoon - Doc Gen Hub - Counter Argument - Case Predict AI - Talk with IK Doc - ... Upgrade to Premium Document Options Get in PDF Print it! [Cites 0, Cited by 0] [Section 10TD] [Entire Act] Union of India - Subsection Section 10TD(3) in Income Tax Rules, 1962 (3)The provisions of sub?rules (1) and (2) shall apply for the assessment year 2013-14 and four assessment years immediately following that assessment year.