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[Cites 0, Cited by 0] [Section 31A(3)] [Section 31A] [Entire Act]

Union of India - Subsection

Section 31A(3)(c) in Income Tax Rules, 1962

(c)furnishing the statement electronically along with the verification of the statement in Form 27A or verified through an electronic process in accordance with the procedures, formats and standards specified under sub-rule (5).