Section 91(3)(iv) in The Income Tax Act, 1961

[Cites 0, Cited by 0] [Section 91(3)] [Section 91] [Entire Act]

Union of India - Subsection

Section 91(3)(iv) in The Income Tax Act, 1961

(iv)the expression "income-tax" in relation to any country includes any excess profits tax or business profits tax charged on the profits by the Government of any part of that country or a local authority in that country.

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Union of India - Subsection

Section 91(3)(iv) in The Income Tax Act, 1961