https://www.taxtmi.com/acts?id=9529 The amendment expands clause (iii) to include activities "in carrying out any work in pursuance of a contract," inserts that permanent establishment includes a fixed place of business through which the enterprise's business is wholly or partly carried on, and substitutes the definition of specified date to mean the "due date" as defined in Explanation 2 to sub section (1) of section 139, aligning timing and PE concepts within section 92F. en-us Tue, 21 Oct 2008 13:39:15 +0530 Tue, 21 Oct 2008 13:39:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=9529 The amendment expands clause (iii) to include activities "in carrying out any work in pursuance of a contract," inserts that permanent establishment includes a fixed place of business through which the enterprise's business is wholly or partly carried on, and substitutes the definition of specified date to mean the "due date" as defined in Explanation 2 to sub section (1) of section 139, aligning timing and PE concepts within section 92F. Act-Rules F. Acts / Amendment Acts Tue, 21 Oct 2008 13:39:15 +0530 https://www.taxtmi.com/acts?id=9529