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[Cites 0, Cited by 0] [Section 114H] [Entire Act]

Union of India - Subsection

Section 114H(1) in Income Tax Rules, 1962

(1)An account shall be treated as a reportable account beginning as on the date it is identified as such pursuant to the due diligence procedure specified in sub-rule (3) to sub-rule (8) and, unless otherwise provided, information with respect to a reportable account shall be reported annually in the calendar year following the calendar year to which the information relates.