Permanent Establishment(PE) - Definition / Legal Terminology - Income Tax

Permanent Establishment As per Section 92F (iii) and For the purposes of section 94B(5)(iii) of the Income tax Act 1961, In sections 92, 92A, 92B, 92C, 92D and 92E, unless the context otherwise requires,- Permanent Establishment , includes- a fixed place of business through which the business of the enterprise is wholly or partly carried on;