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[Cites 0, Cited by 2] [Section 163(1)] [Section 163] [Entire Act]

Union of India - Subsection

Section 163(1)(d) in The Income Tax Act, 1961

(d)who is the trustee of the non-resident, and includes also any other person who, whether a resident or non-resident, has acquired by means of a transfer, a capital asset in India: