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[Cites 0, Cited by 0] [Section 159(3)] [Section 159] [Entire Act]

Union of India - Subsection

Section 159(3)(b) in The Income Tax Act, 2025

(b)the avoidance of double taxation of income under this Act and under the corresponding law in force in that country or specified territory, as the case may be, without creating opportunities for non-taxation or reduced taxation through tax evasion or avoidance (including through treaty-shopping arrangements aimed at obtaining reliefs provided in the said agreement for the indirect benefit to residents of any other country or territory);