Section 10TE(2)(ii) in Income Tax Rules, 1962

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Union of India - Subsection

Section 10TE(2)(ii) in Income Tax Rules, 1962

(ii)the eligible assessee opts out of the safe harbour, for the relevant assessment year, by furnishing a declaration to that effect, to the Assessing Officer:

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Union of India - Subsection

Section 10TE(2)(ii) in Income Tax Rules, 1962