An application under sub-section (2) of section 230A for a certificate under sub-section (1) of that section shall be made in duplicate in Form No. 34A to the Assessing Officer.
Extra Notes for Readers:
- Rule 44A was introduced by the Income Tax (Amendment) Rules, 1965
- Section 230A of the Income Tax Act 1961 was omitted by the Finance Act, 2001, w.e.f. 1st June 2001
Reference/Source: Check at Income Tax site for latest version of the Rules - link