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[Cites 0, Cited by 0] [Section 128(2)] [Section 128] [Entire Act]

Union of India - Subsection

Section 128(2)(b) in Income Tax Rules, 1962

(b)in respect of any other country or specified territory outside India, the tax payable under the law in force in that country or specified territory in the nature of income-tax referred to in clause (iv) of the Explanation to section 91.