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[Cites 0, Cited by 0] [Section 114H(4)] [Section 114H] [Entire Act]

Union of India - Subsection

Section 114H(4)(c) in Income Tax Rules, 1962

(c)where the self-certification obtained under clause (b) of this sub-rule establishes that the account holder is resident for tax purposes in a country or territory outside India, the reporting financial institution shall treat the account as a reportable account and the self-certification shall also include the account holder's taxpayer identification number with respect to such country or territory outside India, subject to sub-rule (5) of rule 114G, and date of birth;