30A [OMITTED BY THE IT (TWENTY-FOURTH AMDT.) RULES, 2003, W.E.F. 1-10-2003]

Credit for tax deducted at source to a person other than the shareholder in certain circumstances.

30A. Omitted by the IT (Twenty-fourth Amdt.) Rules, 2003, w.e.f. 1-10-2003.