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[Cites 0, Cited by 0] [Section 21AC] [Entire Act]

Union of India - Subsection

Section 21AC(4) in Income Tax Rules, 1962

(4)For the purpose of ensuring that the authorisation in Form No. 10FC is legally enforceable, the assessee shall take all necessary steps as are required under any law for the time being in force in India or outside India.