Unlock Advanced Research with PRISMAI Integrated with over 4 crore judgments and laws — designed for legal practitioners, researchers, students and institutions - Know your Kanoon - Doc Gen Hub - Counter Argument - Case Predict AI - Talk with IK Doc - ... Upgrade to Premium Document Options Get in PDF Print it! [Cites 0, Cited by 0] [Section 285BA(7)] [Section 285BA] [Entire Act] Union of India - Subsection Section 285BA(7)(c) in The Income Tax Act, 1961 (c)the due diligence to be carried out by the persons for the purpose of identification of any reportable account referred to in sub-section (1).]