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[Cites 0, Cited by 0] [Section 37BB(1)] [Section 37BB] [Entire Act]

Union of India - Subsection

Section 37BB(1)(b) in Income Tax Rules, 1962

(b)in Part C of Form No.15CA after obtaining a certificate in Form No. 15CB from an accountant as defined in the Explanation below sub-section (2) of section 288.