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referred to in section 9(2), or specifying the manner in which the said income is...entered into; and (b)   on the Principal Commissioner or Commissioner, and the...

Deductions from income from house property. 22. (1) The income under the head “Income...this...

of any assessee chargeable under the head “Income from other sources”:— (a)   any..., payable outside India, on which tax...

Content Avoidance of income-tax by transactions resulting in transfer of income to...or not it would have been chargeable...