Tag Archives: Rule 114H

Amendment in Rule 114H of Income-tax Rules 1962

Amendment in Rule 114H of Income-tax Rules, 1962 The Rule 114H of the Income-tax Rules, 1962 (the Rules) has been amended vide Notification No.48/2016 [S.O.2151(E)] dated 20th June 2016. In order to provide sufficient time to the reporting Financial Institutions for completing the due diligence procedure in respect of other reportable account referred to in… Read More »