Section - 10(48B) (of Income Tax Act, 1961), Income-tax Act.
Section - 10(48B) (of Income Tax Act, 1961), Income-tax Act.
Incomes not included in total income.
Any income accruing or arising to a foreign company on account of sale of leftover stock of crude oil, if any, from the facility in India after the expiry of the agreement or the arrangement referred to in clause (48A) or on termination of the said agreement or the arrangement, in accordance with the terms mentioned therein, as the case may be, subject to such conditions as may be notified by the Central Government in this behalf;
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