International Financial Services Centre definition clarifies its meaning for section 94B(5)(v) of the Income Tax Act. The definition of International Financial Services Centre for the purposes of section 94B(5)(v) of the Income Tax Act is the meaning assigned in clause ... Summary
International Financial Services Centre definition clarifies its meaning for section 94B(5)(v) of the Income Tax Act.
The definition of International Financial Services Centre for the purposes of section 94B(5)(v) of the Income Tax Act is the meaning assigned in clause (q) of section 2 of the Special Economic Zones Act, 2005, such that the Income Tax provision imports the SEZ Act's statutory description to determine qualification as an International Financial Services Centre.
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