Section 144C(15)(b) in The Income Tax Act, 1961

[Cites 0, Cited by 48] [Section 144C(15)] [Section 144C] [Entire Act]

Union of India - Subsection

Section 144C(15)(b) in The Income Tax Act, 1961

(b)"eligible assessee" means,-

(i)any person in whose case the variation referred to in sub-section (1) arises as a consequence of the order of the Transfer Pricing Officer passed under sub-section (3) of section 92-CA; and

(ii)any foreign company.]

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Union of India - Subsection

Section 144C(15)(b) in The Income Tax Act, 1961