Section 94A of ITA, 1961 : Section 94A: Special Measures In Respect Of Transactions With Persons Located In Notified Jurisdictional Area
ITA, 1961
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Explanation using Example
Imagine a software company in India, SoftTech Pvt. Ltd., enters into a contract with a web hosting service provider, HostWorld, which is located in a country that has been specified by the Indian government as a 'notified jurisdictional area' due to lack of effective exchange of information. According to Section 94A of the Income-tax Act, 1961:
- SoftTech Pvt. Ltd. and HostWorld would be considered 'associated enterprises', and their transactions are deemed 'internati...
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