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[Cites 0, Cited by 0] [Section 262(9)] [Section 262] [Entire Act]

Union of India - Subsection

Section 262(9)(b) in The Income Tax Act, 2025

(b)every person receiving any document relating to the transactions referred to in clause (a), shall ensure that Permanent Account Number or Aadhaar number, has been duly quoted in such document and that such Permanent Account Number or Aadhaar number is authenticated as may be prescribed.