Section 114H(5)(B) in Income Tax Rules, 1962

[Cites 0, Cited by 0] [Section 114H(5)] [Section 114H] [Entire Act]

Union of India - Subsection

Section 114H(5)(B) in Income Tax Rules, 1962

(B)treat the account as a reportable account, if the information as per item (A) indicates that the account holder is a reportable person, unless it obtains a self-certification from the account holder, or reasonably determines based on information in its possession or that is publicly available, that the account holder is not a reportable person:

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Union of India - Subsection

Section 114H(5)(B) in Income Tax Rules, 1962