Section 37BA(3)(ii) in Income Tax Rules, 1962

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Union of India - Subsection

Section 37BA(3)(ii) in Income Tax Rules, 1962

(ii)Where tax has been deducted at source and paid to the Central Government and the income is assessable over a number of years, credit for tax deducted at source shall be allowed across those years in the same proportion in which the income is assessable to tax.

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Union of India - Subsection

Section 37BA(3)(ii) in Income Tax Rules, 1962