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 28AB] [Entire Act] Union of India - Subsection Section 28AB(3) in Income Tax Rules, 1962 (3)An application for the certificate is to be made to the Assessing Officer in accordance with sub-rule (1) of rule 28.