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[Cites 0, Cited by 0] [Section 397(2)] [Section 397] [Entire Act]

Union of India - Subsection

Section 397(2)(d) in The Income Tax Act, 2025

(d)the provisions of clause (b)(ii) shall not apply to a non-resident who does not have permanent establishment in India (which includes a fixed place of business through which the business of the enterprise is wholly or partly carried on);