Section 402(27)(d) in The Income Tax Act, 2025

[Cites 0, Cited by 0] [Section 402(27)] [Section 402] [Entire Act]

Union of India - Subsection

Section 402(27)(d) in The Income Tax Act, 2025

(d)in the case of furnishing of information relating to payment to a non-resident, not being a company, or to a foreign company, of any sum, whether or not chargeable under the provisions of this Act––

(i)the payer himself; or

(ii)if the payer is a company, the company itself including the principal officer thereof;

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Union of India - Subsection

Section 402(27)(d) in The Income Tax Act, 2025