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[Cites 0, Cited by 0] [Section 114H(7)] [Section 114H] [Entire Act]

Union of India - Subsection

Section 114H(7)(a) in Income Tax Rules, 1962

(a)a reporting financial institution may not rely on a self-certification or documentary evidence if the reporting financial institution knows or has reason to know that the self-certification or documentary evidence is incorrect or unreliable;