https://www.taxtmi.com/manuals?id=5323 Offshore Banking Unit terminology is linked to definitions under the Special Economic Zones Act, 2005 and the Income-tax Rules, 1962. A Unit carries the meaning assigned under the Special Economic Zones framework for specified income-tax purposes. For tax-deduction and tax-collection purposes, Offshore Banking Unit carries the corresponding Special Economic Zones meaning. Under the Income-tax Rules, it means a banking branch Unit located in an International Financial Services Centre. en-us Thu, 26 Sep 2024 12:35:00 +0530 Mon, 24 Aug 2026 12:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=5323 Offshore Banking Unit terminology is linked to definitions under the Special Economic Zones Act, 2005 and the Income-tax Rules, 1962. A Unit carries the meaning assigned under the Special Economic Zones framework for specified income-tax purposes. For tax-deduction and tax-collection purposes, Offshore Banking Unit carries the corresponding Special Economic Zones meaning. Under the Income-tax Rules, it means a banking branch Unit located in an International Financial Services Centre. Manuals Income Tax Thu, 26 Sep 2024 12:35:00 +0530 https://www.taxtmi.com/manuals?id=5323