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

Rule 12CB - Rule - ASSESSMENT PROCEDURE - Income-tax Rules, 1962 - 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 .....

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on paying or 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 .....

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