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[Cites 0, Cited by 0] [Section 21AB(1)] [Section 21AB] [Entire Act]

Union of India - Subsection

Section 21AB(1)(iii) in Income Tax Rules, 1962

(iii)Assessee's tax identification number in the country or specified territory of residence and in case there is no such number, then, a unique number on the basis of which the person is identified by the Government of the country or the specified territory of which the asseessee claims to be a resident;