Income-tax amendment expands the manpower supply definition and aligns the authorised person reference with foreign exchange law. Section 402 of the Income-tax Act is amended to align the reference to an authorised person with the Foreign Exchange Management Act definition and to include supply of manpower to a person working under his supervision, control or direction within clause (47).
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Income-tax amendment expands the manpower supply definition and aligns the authorised person reference with foreign exchange law.
Section 402 of the Income-tax Act is amended to align the reference to an authorised person with the Foreign Exchange Management Act definition and to include supply of manpower to a person working under his supervision, control or direction within clause (47).
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
