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[Cites 0, Cited by 0] [Section 26(2)] [Section 26] [Entire Act]

Union of India - Subsection

Section 26(2)(b) in The Income Tax Act, 2025

(b)any compensation or other payment, due to, or received, by any person by whatever name called,––
(i)wholly or substantially managing the affairs—
(A)of an Indian company; or
(B)in India, of any other company; or
(ii)holding any agency in India for any part of business activities of any other person; or
(iii)for any contract relating to business, in connection with termination of management, office, agency or contract, as the case may be, or modification of terms and conditions relating thereto;