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[Cites 0, Cited by 0] [Section 2(8)] [Section 2] [Entire Act]

Union of India - Subsection

Section 2(8)(a) in Finance Act, 2013

(a)in the case of every individual or Hindu undivided family or association of persons or body of individuals, whether incorporated or not, or every artificial juridical person referred to in sub-clause (vii) of clause (5/) of section 2 of the Income-tax Act, or co-operative society or firm, being a non-resident, calculated at the rate of ten per cent, of such tax, where the amount of the aggregate of such amounts collected and subject to the collection exceeds one crore rupees;