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[Cites 0, Cited by 0] [Section 114F(5)] [Section 114F] [Entire Act]

Union of India - Subsection

Section 114F(5)(IV) in Income Tax Rules, 1962

(IV)the sponsoring entity agrees to perform, on behalf of the financial institution, all due diligence, withholding, reporting, and other requirements that the financial institution would have been required to perform if it were a reporting financial institution;