Section 275(17)(b) in The Income Tax Act, 2025

[Cites 0, Cited by 0] [Section 275(17)] [Section 275] [Entire Act]

Union of India - Subsection

Section 275(17)(b) in The Income Tax Act, 2025

(b)"eligible assessee" means,—

(i)any person in whose case the variation referred to in sub-section (1) arises as a consequence of the order of the Transfer Pricing Officer passed under section 166(6);

(ii)any non-resident (not being a company), or any foreign company.

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Union of India - Subsection

Section 275(17)(b) in The Income Tax Act, 2025