Unlock Advanced Research with PRISMAI Integrated with over 4 crore judgments and laws — designed for legal practitioners, researchers, students and institutions - Know your Kanoon - Doc Gen Hub - Counter Argument - Case Predict AI - Talk with IK Doc - ... Upgrade to Premium Document Options Get in PDF Print it! [Cites 0, Cited by 0] [Section 29B(1)] [Section 29B] [Entire Act] Union of India - Subsection Section 29B(1)(ii) in Income Tax Rules, 1962 (ii)in the case of any other person who carries on a business or profession in India through a branch, any sum, not being interest or dividends,