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[Cites 0, Cited by 0] [Section 21AB] [Entire Act]

Union of India - Subsection

Section 21AB(3) in Income Tax Rules, 1962

(3)An assessee, being a resident in India, shall, for obtaining a certificate of residence for the purposes of an agreement referred to in section 90 and section 90A, make an application in Form No. 10FA to the Assessing Officer.