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[Cites 0, Cited by 0] [Section 37I(3)] [Section 37I] [Entire Act]

Union of India - Subsection

Section 37I(3)(ii) in Income Tax Rules, 1962

(ii)the information in the return of income in respect of the claim for the credit, subject to verification in accordance with the risk management strategy formulated by the Board from time to time.