Section 114F(6)(D) in Income Tax Rules, 1962

[Cites 0, Cited by 0] [Section 114F(6)] [Section 114F] [Entire Act]

Union of India - Subsection

Section 114F(6)(D) in Income Tax Rules, 1962

(D)"passive non-financial entity" means,-

(i)any non-financial entity which is not an active non-financial entity; or

(ii)an investment entity described in sub-clause (B) of clause (c) of the Explanation to clause (3), which is not located in any of the jurisdictions specified by the Central Board of Direct Taxes in this behalf; or

(iii)not a withholding foreign partnership or a withholding foreign trust;

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Union of India - Subsection

Section 114F(6)(D) in Income Tax Rules, 1962