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[Cites 0, Cited by 0] [Section 176(2)] [Section 176] [Entire Act]

Union of India - Subsection

Section 176(2)(b) in The Income Tax Act, 2025

(b)any transaction of the nature described in sections 163(1) and (2) shall be deemed to be an international transaction within the meaning of section 163,and the provisions of sections 161, 162, 163, 165 (except the benefit of variation specified in sections 165(3)(a)(ii)), 166, 167, 171, 172 and 173 shall apply accordingly.