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Indian Income Tax Act, 2025
 
Chapter XVII ‐ A‐8
 
Special Provisions relating to Certain Persons
Association of persons, firm, Hindu undivided family, etc. ‐ Profits of non-residents from occasional shipping business
 
Section No. Particulars IT Act, 1961
Section No.
if any
316   Shipping business of non-residents 172

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