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[Cites 0, Cited by 1] [Section 94A(3)] [Section 94A] [Entire Act]

Union of India - Subsection

Section 94A(3)(a) in The Income Tax Act, 1961

(a)in respect of any payment made to any financial institution located in a notified jurisdictional area shall be allowed under this Act, unless the assessee furnishes an authorisation in the prescribed form authorising the Board or any other income-tax authority acting on its behalf to seek relevant information from the said financial institution on behalf of such assessee; and