Section 159(7)(b) in The Income Tax Act, 2025

[Cites 0, Cited by 0] [Section 159(7)] [Section 159] [Entire Act]

Union of India - Subsection

Section 159(7)(b) in The Income Tax Act, 2025

(b)term is used but not defined in this Act or in the agreement referred to in sub-section (1) or (2), it shall, unless the context otherwise requires, and is not inconsistent with the provisions of this Act or the said agreement, have the same meaning as assigned to it in the notification issued by the Central Government in this behalf, and the meaning assigned to such term shall be deemed to have effect from the date on which that agreement came into force; or

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Union of India - Subsection

Section 159(7)(b) in The Income Tax Act, 2025