Section 114H(8)(i) in Income Tax Rules, 1962

[Cites 0, Cited by 0] [Section 114H(8)] [Section 114H] [Entire Act]

Union of India - Subsection

Section 114H(8)(i) in Income Tax Rules, 1962

(i)with respect to such closed accounts which prior to such closure were new individual accounts (without regard to whether such accounts were high value accounts), perform the due diligence procedure specified in clause (c) of sub-rule (3), or

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Union of India - Subsection

Section 114H(8)(i) in Income Tax Rules, 1962