Section 10THD(4)(c) in Income Tax Rules, 1962

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Union of India - Subsection

Section 10THD(4)(c) in Income Tax Rules, 1962

(c)the Assessing Officer finds that the specified domestic transaction in respect of which the option referred to in sub-rule (1) has been exercised is not an eligible specified domestic transaction; or

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Union of India - Subsection

Section 10THD(4)(c) in Income Tax Rules, 1962