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[Cites 0, Cited by 0] [Section 533(2)] [Section 533] [Entire Act]

Union of India - Subsection

Section 533(2)(b) in The Income Tax Act, 2025

(b)the manner in which and the procedure by which the income shall be arrived at in the case of—
(i)income derived in part from agriculture and in part from business;
(ii)persons residing outside India;
(iii)operations carried out in India by a non-resident;
(iv)transactions or activities of a non-resident;
(v)an individual who is liable to be assessed under section 99(3) and (4);