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

Union of India - Subsection

Section 114(3)(v) in Income Tax Rules, 1962

(v)[ in the case of a person, being a resident, other than an individual, which enters into a financial transaction of an amount aggregating to two lakh fifty thousand rupees or more in a financial year and which has not been allotted any permanent account number, on or before the 31st day of May immediately following such financial year; [Inserted by Notification No. G.S.R. 1128(E), dated 19.11.2018 (w.e.f. 26.3.1962).]