RULE 217 INCOME-TAX RULES 2026 Conditions under section 397(2)(c) for non-application of deduction of tax at higher rate, in case of non-residents.
RULE 217 INCOME-TAX RULES 2026 RULE 217 INCOME-TAX RULES 2026 Conditions under section 397(2)(c) for non-application of deduction of tax at higher rate, in case of non-residents. 217. (1) The provisions of section 397(2)(b)(i) shall not apply to a non-resident, not being a company, or a foreign company (the deductee), where such deductee does not have… Read More »