Section 31A(3)(iii) in Income Tax Rules, 1962

[Cites 0, Cited by 0] [Section 31A(3)] [Section 31A] [Entire Act]

Union of India - Subsection

Section 31A(3)(iii) in Income Tax Rules, 1962

(iii)Where deductor is a person other than the person referred to in clause (ii), the statements referred to in sub-rule (1) may, at his option, be delivered or cause to be delivered in the manner specified in item (b) or item (c) of clause (i).

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Union of India - Subsection

Section 31A(3)(iii) in Income Tax Rules, 1962