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[Cites 0, Cited by 0] [Section 114E(3)] [Section 114E] [Entire Act]

Union of India - Subsection

Section 114E(3)(c) in Income Tax Rules, 1962

(c)attribute the entire value of the transaction or the aggregated value of all the transactions to all the persons, in a case where the account is maintained or transaction is recorded in the name of more than one person;