Section 37BC(2)(iv) in Income Tax Rules, 1962

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Union of India - Subsection

Section 37BC(2)(iv) in Income Tax Rules, 1962

(iv)Tax Identification Number of the deductee in the country or specified territory of his residence and in case no such number is available, then a unique number on the basis of which the deductee is identified by the Government of that country or the specified territory of which he claims to be a resident.

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Union of India - Subsection

Section 37BC(2)(iv) in Income Tax Rules, 1962