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 206CB(1)] [Section 206CB] [Entire Act] Union of India - Subsection Section 206CB(1)(ii) in The Income Tax Act, 1961 (ii)in respect of rate of collection of tax at source, where such rate is not in accordance with the provisions of this Act.