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Section 5 in Finance Act, 2020 [Entire Act]

with any person in India including provision of download of data or software in India, if the aggregate of payments arising from such transaction ... Explanation 1, shall include income from - (i) such advertisement which targets a customer who resides in India or a customer who accesses the advertisement through
Union of India - Section Cites 0 - Cited by 52

Finance Act, 2020

with any person in India including provision of download of data or software in India, if the aggregate of payments arising from such transaction ... Explanation 1, shall include income from - (i) such advertisement which targets a customer who resides in India or a customer who accesses the advertisement through
Union of India - Act Cites 0 - Cited by 973
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