Section 114H(2)(d) in Income Tax Rules, 1962

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Union of India - Subsection

Section 114H(2)(d) in Income Tax Rules, 1962

(d)"new account" means a financial account maintained by a reporting financial institution opened on or after,

(i)in case of a U.S. reportable account, the 1st July, 2014; and (ii) in case of other reportable account, the 1st January, 2016;