Income-tax (33rd Amendment) Rules, 2021. - Conditions for the purpose of clause (4E) of section 10

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.... section 10 read with section 295 of the Income-tax Act, 1961 (43 of 1961), the Central Board of Direct taxes hereby makes the following rules further to amend the Income-tax Rules,1962, namely:─ 1. Short title and commencement.-(1) These rules may be called the Income-tax (33rd Amendment) Rules, 2021. (2) They shall come into force from the date of their publication in the Official Gazett....

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....tract is not entered into by the non-resident through or on behalf of its permanent establishment in India . (2) The offshore banking unit shall ensure that the condition provided in clause (ii) of sub-rule (1) is complied with. Explanation.- For the purpose of this rule, the expression,- (i) "permanent establishment" shall have the meaning assigned to it in clause (iiia) of section ....