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

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

Union of India - Subsection

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

(b)the reporting financial institution shall report on any new account which is identified pursuant to clause (a) of this sub-rule as a U.S. reportable account or as an account held by a non-participating financial institution, as applicable, by the date which is the later of,-

(i)the 31st of May next following the date on which the account is identified as a U.S. reportable account or as an account held by a non-participating financial institution, as applicable; and

(ii)forty-five days after the account is identified as a U.S. reportable account or as an account held by a non-participating financial institution, as applicable:

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Union of India - Subsection

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