Legal Document View

Unlock Advanced Research with PRISMAI

- Know your Kanoon - Doc Gen Hub - Counter Argument - Case Predict AI - Talk with IK Doc - ...
Upgrade to Premium
[Cites 0, Cited by 24] [Section 40] [Entire Act]

Union of India - Subsection

Section 40(ii) in The Income Tax Act, 1961

(ii)"fees for technical services" shall have the same meaning as in Explanation2 to clause (vii) of sub-section (1) of section 9;