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

(a)term used in an agreement entered into under sub-section (1) or (2), is defined under the said agreement, the said term shall have the same meaning as assigned to it in that agreement and where the term is not defined in that agreement, but defined in this Act, it shall have the same meaning as assigned to it in this Act and the explanation, if any, given to it by the Central Government; or

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Union of India - Subsection

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