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[Cites 0, Cited by 0] [Section 114E(6)] [Section 114E] [Entire Act]

Union of India - Subsection

Section 114E(6)(b) in Income Tax Rules, 1962

(b)It shall be the duty of every person specified in column (3) of the Table under sub-rule (2), its Designated Director, Principal Officer and employees to observe the procedure and the manner of maintaining information as specified by its regulator and ensure compliance with the obligations imposed under section 285BA of the Act and rules 114B to 114D and this rule.