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

Union of India - Subsection

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

(a)The regulator referred to in clause (c) of sub-rule (10) shall issue instructions or guidelines to,-
(i)incorporate the requirements of reporting and due diligence procedure specified under rules 114F to 114H;
(ii)provide the procedure and manner of maintaining the information by the reporting financial institution; and
(iii)ensure the availability of the information referred to in sub-rule (1) with the reporting financial institution for meeting its reporting obligation, if such information is not maintained by it under any rule or regulation issued by the regulator.