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<h1>Foreign Companies and Non-Residents Qualify as 'Eligible Assessees' Under Section 144C(15)(b) for Transfer Pricing Orders</h1> 'Eligible Assessee' under Income Tax Act section 144C(15)(b) includes persons affected by Transfer Pricing Officer orders under section 92CA(3), and any non-resident individual or foreign company, excluding persons referenced in sections 158BA(1) or 158BD. Additionally, for section 115BBF purposes, an eligible assessee means an India-resident patentee.
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