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[Cites 0, Cited by 0] [Section 286(9)] [Section 286] [Entire Act]

Union of India - Subsection

Section 286(9)(g) in The Income Tax Act, 1961

(g)"international group" means any group that includes, -
(i)two or more enterprises which are resident of different countries or territories; or
(ii)an enterprise, being a resident of one country or territory, which carries on any business through a permanent establishment in other countries or territories;