In section 45 of the Wealth-tax Act, after clause (g), the following clause shall be, and shall be deemed always to have been, inserted, namely :-
"(h) any company incorporated outside India which has no place of business in India.".
Finance Act 1975 Section 28 - Bare Act |
| State | Central Government |
| Year | 1975 |
| Section Title | Amendment of Section 45 |
Act Info: