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[Cites 0, Cited by 0] [Section 5] [Entire Act]

Union of India - Subsection

Section 5(e) in Convention Between the Government of the Republic of India and the Government of the Hashemite Kingdom of Jordan for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income

(e)the maintenance of a fixed place of business solely for the purpose of earning on for the enterprise, any other activity of a preparatory or auxiliary character;