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

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Union of India - Subsection

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

(f)in this section, only the income which is reasonably attributable to––

(i)operations carried out in India, when all operations of the business are not carried out in India;

(ii)transactions or activities referred to in clause (d),shall be deemed to accrue or arise in India from any business connection;