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 11OA(2)] [Section 11OA] [Entire Act] Union of India - Subsection Section 11OA(2)(b) in Income Tax Rules, 1962 (b)the date of commencement of operations of the project shall be on or after the 1st day of April 2011;