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[Cites 0, Cited by 0] [Section 31AA] [Entire Act]

Union of India - Subsection

Section 31AA(5) in Income Tax Rules, 1962

(5)The Director General of Income-tax (Systems) shall specify the procedures, formats and standards for the purposes of furnishing and verification of the statements and shall be responsible for the day-to-day administration in relation to furnishing and verification of the statements in the manner so specified.