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[Cites 0, Cited by 0] [Section 10V(1)] [Section 10V] [Entire Act]

Union of India - Subsection

Section 10V(1)(c) in Income Tax Rules, 1962

(c)is resident of a country or specified territory with which an agreement referred to in sub-section (1) of section 90 or sub-section (1) of section 90A has been entered into or is established or incorporated or registered in a country or a specified territory notified by the Central Government in this behalf.