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[Cites 0, Cited by 0] [Section 380(a)] [Section 380] [Entire Act]

Union of India - Subsection

Section 380(a)(ii) in The Income Tax Act, 2025

(ii)a determination by the Board for Advance Rulings in relation to the tax liability of a non-resident arising out of a transaction which has been undertaken or is proposed to be undertaken by a resident applicant with such non-resident; or