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[Cites 0, Cited by 0] [Section 114H(8)] [Section 114H] [Entire Act]

Union of India - Subsection

Section 114H(8)(c) in Income Tax Rules, 1962

(c)by the date that is one year after the date of entry into force of the FATCA agreement. reporting financial institutions shall close any new account described in clause (a) for which it was unable to collect the required self-certification or other documentation in accordance with the procedure specified in clause (b):