Section 9(9)(a) in The Income Tax Act, 2025

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Union of India - Subsection

Section 9(9)(a) in The Income Tax Act, 2025

(a)For the purposes of this section, "business connection" in India shall include—

(i)any business carried out in India in the case of which all or part of operation are carried out in India; or

(ii)a significant economic presence in India;