Section 397(2)(f) in The Income Tax Act, 2025

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Union of India - Subsection

Section 397(2)(f) in The Income Tax Act, 2025

(f)if a person does not furnish his valid Permanent Account Number in—

(i)any declaration under section 393(6) or 394(2), then such declaration becomes invalid;

(ii)any application made under provisions of section 395(1) or (3), then no certificate under such provisions shall be granted;