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[Cites 0, Cited by 0] [Section 10U(1)] [Section 10U] [Entire Act]

Union of India - Subsection

Section 10U(1)(c) in Income Tax Rules, 1962

(c)a person, being a non-resident, in relation to investment made by him by way of offshore derivative instruments or otherwise, directly or indirectly, in a Foreign Institutional Investor;