Section 114F(10)(c) in Income Tax Rules, 1962

[Cites 0, Cited by 0] [Section 114F(10)] [Section 114F] [Entire Act]

Union of India - Subsection

Section 114F(10)(c) in Income Tax Rules, 1962

(c)a trust if,-

(i)a court within the United States of America would have authority under applicable law to render orders or judgments concerning substantially all issues regarding administration of the trust; and

(ii)one or more U.S. persons have the authority to control all substantial decisions of the trust; or

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Union of India - Subsection

Section 114F(10)(c) in Income Tax Rules, 1962