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[Cites 0, Cited by 0] [Section 48DD] [Entire Act]

Union of India - Subsection

Section 48DD(1) in Income Tax Rules, 1962

(1)The statement required to be registered with the competent authority under sub-section (2) of section 269AB shall be in Form No. 37EE and shall be signed and verified in the manner indicated therein by each of the parties to the transaction referred to in sub-section (1) of that section or by any of the parties to such transaction acting on behalf of himself and on behalf of the other parties.