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[Cites 0, Cited by 0] [Section 114F(1)] [Section 114F] [Entire Act]

Union of India - Subsection

Section 114F(1)(A) in Income Tax Rules, 1962

(A)the account is subject to regulation as a savings vehicle for purposes other than for retirement, or the account (other than U.S. reportable account) is subject to regulation as an investment vehicle for purposes other than for retirement and is regularly traded on an established securities market;