Section 147(4)(b) in The Income Tax Act, 2025

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Union of India - Subsection

Section 147(4)(b) in The Income Tax Act, 2025

(b)a copy of the––

(i)permission obtained under section 23(1)(a) of the Banking Regulation Act, 1949; or

(ii)permission or registration obtained under the International Financial Services Centres Authority Act, 2019.