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[Cites 0, Cited by 0] [Section 153(2)] [Section 153] [Entire Act]

Union of India - Subsection

Section 153(2)(i) in Finance Act, 2020

(i)where the e-commerce operator making or providing or facilitating e-commerce supply or services has a permanent establishment in India and such e-commerce supply or services is effectively connected with such permanent establishment;