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[Cites 0, Cited by 0] [Section 114(3)] [Section 114] [Entire Act]

Union of India - Subsection

Section 114(3)(iii) in Income Tax Rules, 1962

(iii)in the case of a person who is required to furnish a return of income under sub-section (4A) of section 139 and who has not been allotted any permanent account number, before the end of the financial year;