Rule - 21AA (of Income Tax Rules, 1962),Income-tax Rules, 1962
Rule - 21AA (of Income Tax Rules, 1962),Income-tax Rules, 1962
Furnishing of particulars for claiming relief under section 89(1) (of Income Tax Act, 1961).
Where the assessee, being a Government servant or an employee in a [company, co-operative society, local authority, university, institution, association or body], is entitled to relief under sub-section (1) of section 89 (of Income Tax Act, 1961), he may furnish to the person responsible for making the payment referred to in sub-section (1) of section 192 (of Income Tax Act, 1961), the particulars specified in Form No. 10E.]
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