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

Union of India - Subsection

Section 114E(7) in Income Tax Rules, 1962

(7)The statement of financial transaction referred to in sub-rule (1) shall be signed, verified and furnished by the Designated Director specified in sub-rule (6):Provided that where the reporting person is a non-resident, the statement may be signed, verified and furnished by a person who holds a valid power of attorney from such Designated Director.