Legal Document View

Unlock Advanced Research with PRISMAI

Integrated with over 4 crore judgments and laws — designed for legal practitioners, researchers, students and institutions

- Know your Kanoon - Doc Gen Hub - Counter Argument - Case Predict AI - Talk with IK Doc - ...
Upgrade to Premium
[Cites 0, Cited by 0] [Section 114G(5)] [Section 114G] [Entire Act]

Union of India - Subsection

Section 114G(5)(ii) in Income Tax Rules, 1962

(ii)the domestic law of the relevant country or territory outside India does not require the collection of the taxpayer identification number issued by such country or territory.