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[Cites 0, Cited by 0] [Section 114H(6)] [Section 114H] [Entire Act]

Union of India - Subsection

Section 114H(6)(ii) in Income Tax Rules, 1962

(ii)determine whether the account holder is a passive non-financial entity with one or more controlling persons who are reportable persons and in making these determinations the reporting financial institution shall follow the following procedures, namely:-