Section 397(2)(c) in The Income Tax Act, 2025

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Union of India - Subsection

Section 397(2)(c) in The Income Tax Act, 2025

(c)the provisions of clause (b)(i) shall not apply to a non-resident, not being a company or a foreign company, in respect of—

(i)payment of interest on long-term bonds as specified in section 393(2) (Table: Sl. Nos. 2, 3 and 4); and

(ii)any other payment subject to such conditions, as may be prescribed;