Section 80I(3)(ii) in The Income Tax Act, 1961

[Cites 0, Cited by 2] [Section 80I(3)] [Section 80I] [Entire Act]

Union of India - Subsection

Section 80I(3)(ii) in The Income Tax Act, 1961

(ii)it was not, previous to the date of its acquisition by the Indian company, owned or used in Indian territorial waters by a person resident in India; and

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Union of India - Subsection

Section 80I(3)(ii) in The Income Tax Act, 1961