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

Union of India - Subsection

Section 37BB(2) in Income Tax Rules, 1962

(2)The person responsible for paying to a non-resident, not being a company, or to a foreign company, any sum which is not chargeable under the provisions of the Act, shall furnish the information in Part D of Form No.15CA.