Procedure for registration and submission of report as per clause (k) of sub section (1) of section 285BA of Income-Tax Act, 1961 read with Sub rule (7) of Rule 114G of Income-tax Rules, 1962
Please refer to the attached file for details
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Notification No : 4/2015Published in Income Tax
Source : https://www.caclubindia.com/notice_circulars/files/322600_6483_notification_4_of_2015.pdf