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[Cites 0, Cited by 0] [Section 114H(4)] [Section 114H] [Entire Act]

Union of India - Subsection

Section 114H(4)(d) in Income Tax Rules, 1962

(d)where a self-certification has been obtained under clause (b) of this sub-rule for a new individual account and if there is a change of circumstances with respect to such account which causes the reporting financial institution to know, or have reason to know, that the said self-certification is incorrect or unreliable, the reporting financial institution shall not rely on the said self-certification and shall obtain a valid self-certification that establishes the residence or residences for tax purposes of the account holder: