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[Cites 0, Cited by 0] [Section 31A(3)] [Section 31A] [Entire Act]

Union of India - Subsection

Section 31A(3)(d) in Income Tax Rules, 1962

(d)the number of deductee's records in a statement for any quarter of the financial year are twenty or more, the deduct or shall furnish the statement in the manner specified in item (b) or item (c) of clause (i).