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[Cites 0, Cited by 13] [Section 9(1)] [Section 9] [Entire Act]

Union of India - Subsection

Section 9(1)(b) in The Income Tax Act, 1961

(b)in the case of a non-resident, no income shall be deemed to accrue or arise in India to him through or from operations which are confined to the purchase of goods in India for the purpose of export;