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[Cites 0, Cited by 4] [Section 44B(2)] [Section 44B] [Entire Act]

Union of India - Subsection

Section 44B(2)(i) in The Income Tax Act, 1961

(i)the amount paid or payable (whether in or out of India) to the assessee or to any person on his behalf on account of the carriage of passengers, livestock, mail or goods shipped at any port in India; and