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[Cites 0, Cited by 0] [Section 114G(1)] [Section 114G] [Entire Act]

Union of India - Subsection

Section 114G(1)(d) in Income Tax Rules, 1962

(d)the account balance or value (including, in the case of a cash value insurance contract or annuity contract, the cash value or surrender value) at the end of relevant calendar year or, if the account was closed during such year, immediately before closure;