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Statement under sub-section (7) of section 115UB.

Rule 12CB - Rule - ASSESSMENT PROCEDURE - Income Tax - Rule 12CB - 1[ 12CB.(1) The statement of income paid or credited by an investment fund to its unit holder shall be furnished by the person responsible for crediting or making payment of the incom .....

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crediting the income on behalf of the investment fund in the manner indicated therein; and (ii) Principal Commissioner or the Commissioner of Income-tax within whose jurisdiction the Principal office of the investment fund is situated by 30th day of .....

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