https://www.taxtmi.com/acts?id=21130 The amendment inserts that an arrangement "is established or incorporated or registered in a country or a specified territory notified by the Central Government," extending applicability to entities established, incorporated, or registered in notified jurisdictions, and omits the phrase linking attribution to income "from India," thereby shifting emphasis from the prior source-oriented wording to establishment/registration and notified-territory nexus. en-us Fri, 06 May 2016 16:20:53 +0530 Fri, 06 May 2016 16:20:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=21130 The amendment inserts that an arrangement "is established or incorporated or registered in a country or a specified territory notified by the Central Government," extending applicability to entities established, incorporated, or registered in notified jurisdictions, and omits the phrase linking attribution to income "from India," thereby shifting emphasis from the prior source-oriented wording to establishment/registration and notified-territory nexus. Act-Rules F. Acts / Amendment Acts Fri, 06 May 2016 16:20:53 +0530 https://www.taxtmi.com/acts?id=21130