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

Union of India - Subsection

Section 114D(3)(a) in Income Tax Rules, 1962

(a)in a case where the person furnishing the statement is an assessee as defined in clause (7) of section 2 of the Act, by a person specified in section 140 of the Act;