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[Cites 0, Cited by 0] [Section 159(7)] [Section 159] [Entire Act]

Union of India - Subsection

Section 159(7)(c) in The Income Tax Act, 2025

(c)term is used in any agreement entered into under sub-section (1) or (2), and not defined under the said agreement or this Act, or in any notification issued under clause (b), then, unless the context otherwise requires, it shall have the same meaning as assigned to it––
(i)in any Act of the Central Government related to taxes; and
(ii)in any other case, in any other law of the Central Government,and shall be deemed to have effect from the date on which the said agreement came into force.