Section 114H(8)(ii) in Income Tax Rules, 1962

[Cites 0, Cited by 0] [Section 114H(8)] [Section 114H] [Entire Act]

Union of India - Subsection

Section 114H(8)(ii) in Income Tax Rules, 1962

(ii)with respect to such closed accounts which prior to such closure were new entity accounts, perform the due diligence procedures specified in sub-rule (5); and

Legal Document View

Unlock Advanced Research with PRISMAI

Union of India - Subsection

Section 114H(8)(ii) in Income Tax Rules, 1962