Unlock Advanced Research with PRISMAI Integrated with over 4 crore judgments and laws — designed for legal practitioners, researchers, students and institutions - Know your Kanoon - Doc Gen Hub - Counter Argument - Case Predict AI - Talk with IK Doc - ... Upgrade to Premium Document Options Get in PDF Print it! [Cites 0, Cited by 0] [Section 114F(7)] [Section 114F] [Entire Act] Union of India - Subsection Section 114F(7)(b) in Income Tax Rules, 1962 (b)any branch, of a financial institution (other than a non-reporting financial institution) which is not resident in India, if that branch is located in India;