Section 11UB(9)(i) in Income Tax Rules, 1962

[Cites 0, Cited by 0] [Section 11UB(9)] [Section 11UB] [Entire Act]

Union of India - Subsection

Section 11UB(9)(i) in Income Tax Rules, 1962

(i)"accountant" means an accountant referred to in the Explanation to sub-section (2) of section 288 and for the purposes of sub-rule (6) includes any valuer recognised for undertaking similar valuation by the Government of the country where the foreign company or the entity is registered or incorporated or any of its agencies, who fulfils the following conditions, namely:-

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Union of India - Subsection

Section 11UB(9)(i) in Income Tax Rules, 1962