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Income_Tax_Rules

Section / Rule Number Content


1.Short Title and Commencement
2. Definitions
3. Declaration ofsignificant beneficial ownership in shares under section 90
4. Return of significant beneficial owners in shares.
5. Register of significant beneficial owners
6. Notice seeking information about significant beneficial owners
7. Application to the Tribunal
8. Non-Applicability.
Annexure
2A. Duty of the reporting company
Form-I

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