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[Cites 0, Cited by 0] [Section 176(3)] [Section 176] [Entire Act]

Union of India - Subsection

Section 176(3)(a) in The Income Tax Act, 2025

(a)for any payment made to any financial institution located in a notified jurisdictional area, unless the assessee furnishes an authorisation in the prescribed form authorising the Board or any other income-tax authority acting on its behalf to seek relevant information from the said financial institution on behalf of such assessee; and