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[Cites 0, Cited by 0] [Section 10TB(1)] [Section 10TB] [Entire Act]

Union of India - Subsection

Section 10TB(1)(i) in Income Tax Rules, 1962

(i)is engaged in providing software development services or information technology enabled services or knowledge process outsourcing services, with insignificant risk, to a non-resident associated enterprise (hereinafter referred as foreign principal);