Section 10TB(3)(c) in Income Tax Rules, 1962

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Union of India - Subsection

Section 10TB(3)(c) in Income Tax Rules, 1962

(c)the eligible assessee works under the direct supervision of the foreign principal or its other associated enterprise which has not only the capability to control or supervise but also actually controls or supervises research or product development, through its strategic decisions to perform core functions as well as by monitoring activities on a regular basis;

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Union of India - Subsection

Section 10TB(3)(c) in Income Tax Rules, 1962