Section 9A(3)(b) in The Income Tax Act, 1961

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Union of India - Subsection

Section 9A(3)(b) in The Income Tax Act, 1961

(b)the fund is a resident of a country or a specified territory with which an agreement referred to in sub-section (1) of section 90 or sub-section (1) of section 90A has been entered into or is established or incorporated or registered in a country or a specified territory notified by the Central Government in this behalf;

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Union of India - Subsection

Section 9A(3)(b) in The Income Tax Act, 1961