TMI BlogFurnishing of information or documents by an Indian concern in certain casesX X X X Extracts X X X X X X X X Extracts X X X X ..... substantially from the assets located in India, as referred to in Explanation 5 to clause (i) of sub-section (1) of section 9, and such company or, as the case may be, entity, holds, directly or indirectly, such assets in India through, or in, an Indian concern, then, such Indian concern shall, for the purposes of determination of any income accruing or arising in India under clause (i) of sub-sec ..... X X X X Extracts X X X X X X X X Extracts X X X X
|