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[Cites 0, Cited by 0] [Section 30] [Entire Act]

Union of India - Subsection

Section 30(7) in Income Tax Rules, 1962

(7)For the purpose of this rule, the amount shall be construed as electronically remitted to the Reserve Bank of India or to the State Bank of India or to any authorised bank, if the amount is remitted by way of-
(a)internet banking facility of the Reserve Bank of India or of the State Bank of India or of any authorised bank; or
(b)debit card.