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[Cites 0, Cited by 0] [Section 9(10)] [Section 9] [Entire Act]

Union of India - Subsection

Section 9(10)(f) in The Income Tax Act, 2025

(f)in case of assets mentioned in clause (a), if––
(i)there is a transfer outside India of any share of, or interest in, a company or an entity registered or incorporated outside India by a non-resident transferor; and
(ii)all the assets owned, directly or indirectly, by that company or entity are not located in India,then, the income referred to in sub-section (2) shall be only such part of the income as is reasonably attributable to assets located in India and determined in the manner, as may be prescribed;