Section 316(2)(a) in The Income Tax Act, 2025

[Cites 0, Cited by 0] [Section 316(2)] [Section 316] [Entire Act]

Union of India - Subsection

Section 316(2)(a) in The Income Tax Act, 2025

(a)7.5% of the amount paid or payable on account of such carriage shall be deemed to be income accruing in India to the owner or charterer on account of such carriage, whether that amount is paid or payable in or out of India; and

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Union of India - Subsection

Section 316(2)(a) in The Income Tax Act, 2025