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[Cites 0, Cited by 0] [Section 168(1)] [Section 168] [Entire Act]

Union of India - Subsection

Section 168(1)(b) in The Income Tax Act, 2025

(b)income referred to in section 9(2), or specifying the manner in which the said income is to be determined, as is reasonably attributable to the operations carried out in India by or on behalf of that person, being a non-resident.