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

Union of India - Subsection

Section 114F(6)(vii) in Income Tax Rules, 1962

(vii)the entity primarily engages in financing and hedging transactions with, or for, related entities which are not financial institutions, and does not provide financing or hedging services to any entity which is not a related entity, provided that the group of any such related entities is primarily engaged in a business other than that of a financial institution; or