Section 10TB(2)(e) in Income Tax Rules, 1962

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Union of India - Subsection

Section 10TB(2)(e) in Income Tax Rules, 1962

(e)the eligible assessee has no ownership right, legal or economic, on any intangible generated or on the outcome of any intangible generated or arising during the course of rendering of services, which vests with the foreign principal as evident from the contract and the conduct of the parties.

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Union of India - Subsection

Section 10TB(2)(e) in Income Tax Rules, 1962