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[Cites 0, Cited by 0] [Section 114G(2)] [Section 114G] [Entire Act]

Union of India - Subsection

Section 114G(2)(b) in Income Tax Rules, 1962

(b)"taxpayer identification number" means a number assigned to a person in the country or territory in which he is resident for tax purposes and includes a functional equivalent in case no such number is assigned.