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For the purposes of sections 60, 61 and 62 and of this section,— (a) a transfer

relevant to an assessment year or furnish a report of such audit as required under section

clause (i) or clause (ii) or clause (iii) or clause (iv) of Explanation 2 to section

in India), he has paid in any country with which there is no agreement under section...accrue or arise in India) in a country with which there is no agreement under...

one Bench, for disposal, to another Bench: Provided that the provisions of this section

payable in advance during any financial year, in accordance with the provisions of sections...hereafter in this Chapter referred to as "current income". (2) The provisions...

duty or cess, or to dealings in foreign exchange as defined in clause (n) of section...in question in any court of law. (2) Notwithstanding anything contained in...

does not pay tax on distributed profits in accordance with the provisions of section