Understanding Permanent Establishment: Key Tax Obligations Under Income Tax Act Sections 92 to 92E and 94B(5)(iii)

Permanent Establishment (PE) under the Income Tax Act 1961 is defined in sections 92 to 92E, including section 94B(5)(iii), as a fixed place of business where an enterprise conducts its business activities, either wholly or partially. This definition is used to determine tax obligations and applies unless the context specifies otherwise.

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