Section 10B(2)(c) in Income Tax Rules, 1962

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Union of India - Subsection

Section 10B(2)(c) in Income Tax Rules, 1962

(c)the contractual terms (whether or not such terms are formal or in writing) of the transactions which lay down explicitly or implicitly how the responsibilities, risks and benefits are to be divided between the respective parties to the transactions;

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Union of India - Subsection

Section 10B(2)(c) in Income Tax Rules, 1962