Section 114H(2)(h) in Income Tax Rules, 1962

[Cites 0, Cited by 0] [Section 114H(2)] [Section 114H] [Entire Act]

Union of India - Subsection

Section 114H(2)(h) in Income Tax Rules, 1962

(h)"pre-existing account" means a financial account maintained by a reporting financial institution as on,-

(I)in case of a U.S. reportable account, the 30th June, 2014; and

(II)in case of other reportable account, the 31st December, 2015;