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[Cites 0, Cited by 2] [Section 71] [Entire Act]

Union of India - Subsection

Section 71(1) in Income Tax Rules, 1962

(1)Subject to the provisions of clause (viii) of sub-rule (2) or clause (viii) of sub-rule (2A) or the second proviso to sub-rule (2B) of rule 69 where a withdrawal is allowed for a purpose specified in clause (d) or clause (dd) or clause (e) or sub-clause (i) of clause (h) of sub-rule (1) of rule 68, the amount withdrawn need not be repaid.