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[Cites 0, Cited by 0] [Section 114(3)] [Section 114] [Entire Act]

Union of India - Subsection

Section 114(3)(vi) in Income Tax Rules, 1962

(vi)in the case of a person, who is the managing director, director, partner, trustee, author, founder, karta, chief executive officer, principal officer or office bearer of the person referred to in clause (v) or any person competent to act on behalf of the person referred to in clause (v) and who has not been allotted any permanent account number, on or before the 31st day of May immediately following the financial year in which the person referred to in clause (v) enters into financial transaction specified therein.]