Determination of Income attributable to assets in India

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....f subsection (1) of section 9, attributable to assets located in India,shall be determined in accordance with the following formula, namely: - A x B/C Where; A = Income from the transfer of the share of, or interest in,the company or the entity computed in accordance with the provisions of the Act, as if, such share or interest is located in India; B = Fair Mark....