Time and manner in which persons referred to in rule 159 shall furnish a statement containing particulars of Form No. 97
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....tion in Form No. 97 in relation to a transaction specified in column 2 of the Table in rule 159, shall- (a) furnish a statement in Form No. 98 containing particulars of declaration to the Director of Income-tax (Intelligence and Criminal Investigation) or the Joint Director of Income-tax (Intelligence and Criminal Investigation) through online transmission of electronic data to a server d....
TaxTMI