Section 306(1)(a) in The Income Tax Act, 2025

[Cites 0, Cited by 0] [Section 306(1)] [Section 306] [Entire Act]

(a)any person in India—

(i)who is employed by or on behalf of the non-resident; or

(ii)who has any business connection with the non-resident; or

(iii)from or through whom the non-resident is in receipt of any income, whether directly or indirectly; or

(iv)who is the trustee of the non-resident;

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