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[Cites 0, Cited by 0] [Section 114H(3)] [Section 114H] [Entire Act]

Union of India - Subsection

Section 114H(3)(v) in Income Tax Rules, 1962

(v)notwithstanding a finding of indicia under sub-clause (i), a reporting financial institution is not required to treat an account holder as a resident, for tax purposes,-