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[Cites 0, Cited by 0] [Section 8A] [Entire Act]

Union of India - Subsection

Section 8A(d) in Income Tax Rules, 1962

(d)the assessee shall furnish to the Assessing Officer, along with his return of income for the previous year for which the deduction is claimed, a certificate from the Tea Board in Form No. 5 and a state-ment of particulars in Form No. 5A.