Section 10TB(3)(e) in Income Tax Rules, 1962

[Cites 0, Cited by 0] [Section 10TB(3)] [Section 10TB] [Entire Act]

Union of India - Subsection

Section 10TB(3)(e) in Income Tax Rules, 1962

(e)the eligible assessee has no ownership right, legal or economic, on the outcome of the research which vests with the foreign principal and is evident from the contract as well as the conduct of the parties.

Legal Document View

Unlock Advanced Research with PRISMAI

Union of India - Subsection

Section 10TB(3)(e) in Income Tax Rules, 1962