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

Union of India - Subsection

Section 114F(7) in Income Tax Rules, 1962

(7)"reporting financial institution" means,-
(a)a financial institution (other than a non-reporting financial institution) which is resident in India, but excludes any branch of such institution, that is located outside India; and
(b)any branch, of a financial institution (other than a non-reporting financial institution) which is not resident in India, if that branch is located in India;