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[Cites 0, Cited by 0] [Section 159(5)] [Section 159] [Entire Act]

Union of India - Subsection

Section 159(5)(b) in The Income Tax Act, 2025

(b)in respect of a company incorporated in the specified territory at a rate higher than the rate at which a domestic company is chargeable,shall not be regarded as less favourable charge or levy of tax in respect of such foreign company or such company incorporated in the specified territory, as the case may be.