When the bank a/c of the assessee is portable - i.e. can use / transfer to any branch in India, why MICR Code / IFSC Code are so important .
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When bank a/c is portable ? ifsc / micr code
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IFSC is unique for all branches and banks. MICR is not issued to all banks. Most of the companies or people ask only IFSC code. you can get IFSC code information from https://www.ifscmicr.in
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