Legal Document View

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
[Cites 0, Cited by 0] [Section 163(2)] [Section 163] [Entire Act]

Union of India - Subsection

Section 163(2)(b) in The Income Tax Act, 2025

(b)the terms of the relevant transaction are determined, in substance, between such other person and the associated enterprise,and the enterprise or the associated enterprise or both of them are non-residents, irrespective of whether the other person is a non-resident or not.