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[Cites 0, Cited by 0] [Section 418(2)] [Section 418] [Entire Act]

Union of India - Subsection

Section 418(2)(a) in The Income Tax Act, 2025

(a)is a resident of a country being a country with which the Central Government has entered into an agreement for the recovery of income-tax under this Act and the corresponding law in force in that country; or