ITMS

২৬০ - Liability to tax in case of air transport business of nonresidents

2025-26 2024-25 2024-25 2023-24

260. Liability to tax in case of air transport business of nonresidents.—
(1) Notwithstanding anything contained in this Act, where a nonresident person carries on the business of operation of aircraft, as the owner or charterer thereof (hereinafter in this section referred to as "the principal"), and any aircraft ...

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