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[Cites 0, Cited by 0] [Section 7(1)] [Section 7] [Entire Act]

Union of India - Subsection

Section 7(1)(b) in Expenditure-Tax Act, 1987

(b)if such expenditure relates to any of the services, specified in sub-clause (b) or sub-clause (d) of clause (1) of section 5, provided by the other person referred to therein, such other person, shall collect the expenditure-tax at the rate specified in clause (a) of section 4.