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

Union of India - Subsection

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

(e)the applicable laws of the entity's country or territory of residence or the entity's formation documents require that, upon the entity's liquidation or dissolution, all of its assets must be distributed to a Governmental entity or other non-profit organization, or escheat to the Government of the entity's country or territory of residence or any political sub-division thereof.