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[Cites 0, Cited by 0] [Section 114DA] [Entire Act]

Union of India - Subsection

Section 114DA(4) in Income Tax Rules, 1962

(4)The Director General of Income-tax (Systems) shall specify the procedure for filing of annual statement referred to in sub-rule (1) and shall also be responsible for formulating and implementing appropriate security, archival and retrieval policies in relation to statements so furnished.