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[Cites 0, Cited by 0] [Section 210] [Entire Act]

Union of India - Subsection

Section 210(6) in The Income Tax Act, 2025

(6)For the purposes of this section,––
(a)"Foreign Institutional Investor" means such investor as specified in a notification by the Central Government;
(b)"permanent establishment" shall have the meaning assigned to it in section 173(c);
(c)"securities" shall have the same meaning as assigned to it in section 2(h) of the Securities Contracts (Regulation) Act, 1956;
(d)"specified fund" shall have the meaning assigned to it in Schedule VI