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.
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.
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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