Income –tax (14th Amendment) Rules, 2017

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....TIFICATION NO. 51/2017 New Delhi, the 9th June, 2017 G.S.R. 569(E).-In exercise of the powers conferred by section 139A and section 285BA, read with section 295 of the Income-tax Act, 1961 (43 of 19....

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....the particulars of such transaction" the words "either in paper form or electronically under the electronic verification code in accordance with the procedures, data structures, and standards specifie....