Section 114H(2)(k) in Income Tax Rules, 1962

[Cites 0, Cited by 0] [Section 114H(2)] [Section 114H] [Entire Act]

Union of India - Subsection

Section 114H(2)(k) in Income Tax Rules, 1962

(k)where a balance or value threshold is to be determined at the end of a calendar year, the relevant balance or value shall be determined as on the last day of the reporting period which ends with or within that calendar year.

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Union of India - Subsection

Section 114H(2)(k) in Income Tax Rules, 1962