Unlock Advanced Research with PRISMAI Integrated with over 4 crore judgments and laws — designed for legal practitioners, researchers, students and institutions - Know your Kanoon - Doc Gen Hub - Counter Argument - Case Predict AI - Talk with IK Doc - ... Upgrade to Premium Document Options Get in PDF Print it! [Cites 0, Cited by 0] [Section 506] [Entire Act] Union of India - Subsection Section 506(a) in The Income Tax Act, 2025 (a)any share of, or interest in, a company or an entity registered or incorporated outside India derives, directly or indirectly, its value substantially from in located section 9(10)(a); and