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[Cites 0, Cited by 0] [Section 177(1)] [Section 177] [Entire Act]

Union of India - Subsection

Section 177(1)(a) in The Income Tax Act, 2025

(a)it is paid or payable by an Indian company or a permanent establishment of a foreign company in India, in respect of any debt issued by an associated enterprise which is a non-resident; and