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[Cites 0, Cited by 0] [Section 10(15)] [Section 10] [Entire Act]

Union of India - Subsection

Section 10(15)(ix) in The Income Tax Act, 1961

(ix)any income by way of interest payable to a non-resident by a unit located in an International Financial Services Centre in respect of monies borrowed by it on or after the 1st day of September, 2019.