Laws / Income Tax Law / 103A
103A - Liability to tax in case of air transport business of non-residents
103A. Liability to tax in case of air transport business of non-residents.-
(1) Notwithstanding anything contained in this Ordinance, where a non-resident person carries on the business of operation of aircraft, as the owner or charterer thereof (hereinafter in this section referred to as "the principal")...
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