RULE 238 INCOME-TAX RULES 2026 Definitions.
RULE 238 INCOME-TAX RULES 2026 RULE 238 INCOME-TAX RULES 2026 Definitions. 238. For the purposes of this rule and rules 239 and 240,— (1) “financial account” means an account (other than an excluded account) maintained by a financial institution, and includes— (i) a depository account; (ii) a custodial account; (iii) in the case of an investment… Read More »