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[Cites 0, Cited by 0] [Section 114F(6)] [Section 114F] [Entire Act]

Union of India - Subsection

Section 114F(6)(B) in Income Tax Rules, 1962

(B)"controlling person" means the natural person who exercises control over an entity and includes a beneficial owner as determined under sub-rule (3) of rule 9 of the Prevention of Money-laundering (Maintenance of Records) Rules, 2005.