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[Cites 0, Cited by 0] [Section 31ACA(4)] [Section 31ACA] [Entire Act]

Union of India - Subsection

Section 31ACA(4)(i) in Income Tax Rules, 1962

(i)where the data relating to the return is copied using data compression or backup software utility, the corresponding software utility or procedure for its decompression or restoration shall also be furnished along with the return made on computer readable media;