Section 176(6)(a) in The Income Tax Act, 2025

[Cites 0, Cited by 0] [Section 176(6)] [Section 176] [Entire Act]

(a)"person located in a notified jurisdictional area" shall include,—

(i)a person who is resident of the notified jurisdictional area;

(ii)a person, not being an individual, which is established in the notified jurisdictional area; or

(iii)a permanent establishment of a person not falling in sub-clause (i) or (ii), in the notified jurisdictional area;

Legal Document View