Section 181(2)(f) in The Income Tax Act, 2025

[Cites 0, Cited by 0] [Section 181(2)] [Section 181] [Entire Act]

Union of India - Subsection

Section 181(2)(f) in The Income Tax Act, 2025

(f)treating—

(i)the place of residence of any party to the arrangement; or

(ii)the situs of an asset or of a transaction,at a place other than the place of residence, location of the asset or location of the transaction as provided under the arrangement; or

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Union of India - Subsection

Section 181(2)(f) in The Income Tax Act, 2025