Section 2(37A)(iii) in The Income Tax Act, 1961

[Cites 0, Cited by 18] [Section 2(37A)] [Section 2] [Entire Act]

Union of India - Subsection

Section 2(37A)(iii) in The Income Tax Act, 1961

(iii)for the purposes of deduction of tax under section 194LBA or section 194LBB or section 194LBC or section 195, the rate or rates of income-tax specified in this behalf in the Finance Act of the relevant year or the rate or rates of income-tax specified in an agreement entered into by the Central Government under section 90, or an agreement notified by the Central Government under section 90A, whichever is applicable by virtue of the provisions of section 90, or section 90A, as the case may be;

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Union of India - Subsection

Section 2(37A)(iii) in The Income Tax Act, 1961