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 8AA(3)] [Section 8AA] [Entire Act] Union of India - Subsection Section 8AA(3)(ii) in Income Tax Rules, 1962 (ii)in any other case, the period for which such asset is held shall be reckoned from the 1st day of June, 2016.