Section 12CB(1)(ii) in Income Tax Rules, 1962

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Union of India - Subsection

Section 12CB(1)(ii) in Income Tax Rules, 1962

(ii)Principal Commissioner or the Commissioner of Income-tax within whose jurisdiction the Principal office of the investment fund is situated by 30th day of November of the financial year following the previous year during which the income is paid or credited, electronically under digital signature, in Form No.64D duly verified by an accountant in the manner indicated therein.

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Union of India - Subsection

Section 12CB(1)(ii) in Income Tax Rules, 1962