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[Cites 0, Cited by 0] [Section 12(1)] [Section 12] [Entire Act]

Union of India - Subsection

Section 12(1)(I) in Income Tax Rules, 1962

(I)[ has assets (including financial interest in any entity) located outside India; [Item (I) substituted by the Income-tax (Second Amendment) Rules, 2018, w.r.e.f. 1-4-2018.]