Definition of "Person Located in Notified Jurisdictional Area" Under Section 94A(6)(i) of Income Tax Act 1961 Explained
In the context of Section 94A(6)(i) of the Income Tax Act 1961, a "person located in a notified jurisdictional area" includes: (a) a resident of the notified jurisdictional area; (b) a non-individual entity established in the notified jurisdictional area; or (c) a permanent establishment of a person not covered under the previous two categories, situated in the notified jurisdictional area.
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