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[Cites 0, Cited by 0] [Section 2(6)] [Section 2] [Entire Act]

Union of India - Subsection

Section 2(6)(a) in Finance (No. 2) Act, 2014

(a)in the case of every individual or Hindu undivided family or association of persons or body of individuals, whether incorporated or not, or every artificial juridical person referred to in sub-clause (vii) of clause (31) of section 2 of the Income-tax Act, or co-operative society or firm, being a non-resident, calculated at the rate of ten per cent. of such tax, where the income or the aggregate of such incomes paid or likely to be paid and subject to the deduction exceeds one crore rupees;