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Rule - 48I (of Income Tax Rules, 1962), Income-tax Rules, 1962
Rule - 48I (of Income Tax Rules, 1962), Income-tax Rules, 1962
Rate of interest for determination of discounted value of consideration.
The rate of interest for determination of the discounted value of consideration under sub-clause (1) or sub-clause (2) of clause (b) of section 269UA (of Income Tax Act, 1961) shall be eight per cent per annum.
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