Section 6, Sec. 6(3)

AAR : Whether looking to the nature of activities carried on by the Applicant, which is a Singapore based company and a non-resident as per provisions of section 6(3) of the Income Tax Act, 1961, the Applicant can be held to have earned any income taxable in India from its activities of execution of “Installation Project” referred herein, as per the provisions of Income Tax Act, 1961

Authority Of Advance Rulings Tiong Woon Project & Contracting (Pte) Limited., In Re Section 6(3) V.S. Sirpurkar, Chairman, A.K. Tewary, […]