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

Union of India - Subsection

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

(a)an asset or a capital asset, being any share of, or interest in, a company or entity registered or incorporated outside India shall be deemed to be situated in India, if the share or interest derives, directly or indirectly, its value substantially from the assets (whether tangible or intangible) located in India;