Unlock Advanced Research with PRISMAI Integrated with over 4 crore judgments and laws — designed for legal practitioners, researchers, students and institutions - Know your Kanoon - Doc Gen Hub - Counter Argument - Case Predict AI - Talk with IK Doc - ... Upgrade to Premium Document Options Get in PDF Print it! [Cites 0, Cited by 0] [Section 94(1)] [Section 94] [Entire Act] Union of India - Subsection Section 94(1)(b) in The Income Tax Act, 2025 (b)any interest chargeable under this Act, payable outside India, on which tax has not been paid or deducted under Chapter XIX-B; or