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[Cites 0, Cited by 0] [Section 29B(1)] [Section 29B] [Entire Act]

Union of India - Subsection

Section 29B(1)(i) in Income Tax Rules, 1962

(i)where the person concerned is a banking company which is neither an Indian company nor a company which has made the prescribed arrangements for the declaration and payment of dividends within India, and which carries on operations in India through a branch, any income by way of interest, not being 1interest on securities (other than interest payable on securities referred to in proviso to section 193), or any other sum, not being dividends;