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[Cites 0, Cited by 0] [Section 114G(11)] [Section 114G] [Entire Act]

Union of India - Subsection

Section 114G(11)(b) in Income Tax Rules, 1962

(b)Every reporting financial institution shall maintain information in respect of financial accounts in accordance with the procedure and manner as may be specified by its regulator from time to time so as to enable reporting of information prescribed under this rule and perform due diligence procedure specified under rule 114H.