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[Cites 0, Cited by 0] [Section 159] [Entire Act]

Union of India - Subsection

Section 159(8) in The Income Tax Act, 2025

(8)An assessee, not being a resident, shall be entitled to claim any relief under an agreement mentioned in sub-section (1) or (2), only when––
(a)a certificate of his being a resident in any country or specified territory, is obtained by him from the Government of that country or Government of that specified territory, as the case may be; and
(b)he provides such other documents and information, as may be prescribed.