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[Cites 0, Cited by 0] [Section 6DD] [Entire Act]

Union of India - Subsection

Section 6DD(c) in Income Tax Rules, 1962

(c)where the payment is made by-
(i)any letter of credit arrangements through a bank;
(ii)a mail or telegraphic transfer through a bank;
(iii)a book adjustment from any account in a bank to any other account in that or any other bank;
(iv)a bill of exchange made payable only to a bank;