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[Cites 0, Cited by 21] [Section 92F] [Entire Act]

Union of India - Subsection

Section 92F(iiia) in The Income Tax Act, 1961

(iiia)[ "permanent establishment", referred to in clause (iii), includes a fixed place of business through which the business of the enterprise is wholly or partly carried on;] [ Inserted by Act 20 of 2002, Section 43 (w.e.f. 1.4.2002).]