Section 411(13)(a) in The Income Tax Act, 2025

[Cites 0, Cited by 0] [Section 411(13)] [Section 411] [Entire Act]

Union of India - Subsection

Section 411(13)(a) in The Income Tax Act, 2025

(a)not treat the assessee as in default in respect of that part of the tax which is due in respect of that amount of his income which, by reason of such prohibition or restriction, cannot be brought into India; and

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Union of India - Subsection

Section 411(13)(a) in The Income Tax Act, 2025