Section 114H(5)(iii) in Income Tax Rules, 1962

[Cites 0, Cited by 0] [Section 114H(5)] [Section 114H] [Entire Act]

Union of India - Subsection

Section 114H(5)(iii) in Income Tax Rules, 1962

(iii)the reporting financial institution shall determine whether the account holder is a passive non-financial entity with one or more controlling persons who are resident of any country or territory outside India as per tax laws of such country or territory and in making these determinations the reporting financial institution shall follow the following procedures, namely:-

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Union of India - Subsection

Section 114H(5)(iii) in Income Tax Rules, 1962