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[Cites 0, Cited by 0] [Section 10TB(2)] [Section 10TB] [Entire Act]

Union of India - Subsection

Section 10TB(2)(a) in Income Tax Rules, 1962

(a)the foreign principal performs most of the economically significant functions involved, including the critical functions such as conceptualisation and design of the product and providing the strategic direction and framework, either through its own employees or through its other associated enterprises, while the eligible assessee carries out the work assigned to it by the foreign principal;