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[Cites 0, Cited by 0] [Section 114G(1)] [Section 114G] [Entire Act]

Union of India - Subsection

Section 114G(1)(b) in Income Tax Rules, 1962

(b)in the case of any entity which is an account holder and which, after application of due diligence procedures prescribed in rule 114H, is identified as having one or more controlling persons that is a reportable person,-
(i)the name and address of the entity, taxpayer identification number assigned to the entity by the country or territory of its residence; and
(ii)the name, address, date and place of birth of each such controlling person and taxpayer identification number assigned to such controlling person by the country or territory of his residence;