Income Tax Rules, 2002

CHAPTER-XIII

TAXPAYER’S REGISTRATION

From: 2023-11-01 - To: 0000-00-00 1[78K. Record keeping for due diligence procedures.- Reporting financial institutions shall keep record of the steps undertaken and any evidence relied upon for the performance of the due diligence procedures and measures to obtain such records for at least five years after the end of the period within which the reporting…