Section 9(7)(b) in The Income Tax Act, 2025

[Cites 0, Cited by 0] [Section 9(7)] [Section 9] [Entire Act]

Union of India - Subsection

Section 9(7)(b) in The Income Tax Act, 2025

(b)in this sub-section, "fees for technical services" means any consideration (including any lump sum consideration) for the rendering of any managerial, technical or consultancy services (including the provision of services of technical or other personnel) but does not include consideration—

(i)for any construction, assembly, mining or like project undertaken by the recipient; or

(ii)which would be income of the recipient chargeable under the head "Salaries".

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Union of India - Subsection

Section 9(7)(b) in The Income Tax Act, 2025