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[Cites 0, Cited by 0] [Section 67A] [Entire Act]

Union of India - Subsection

Section 67A(4) in Income Tax Rules, 1962

(4)If at the time of making a nomination the employee has no family, the nomination may be in favour of any person or persons, but if the employee subsequently acquires a family, such nomination shall forthwith be deemed to be invalid and the employee may be allowed to make a fresh nomination in favour of one or more persons belonging to his family.