174 — 174. Avoidance of income-tax by transactions resulting in transfer of income to non-residents

174. Avoidance of income-tax by transactions resulting in transfer of income to non-residents — This chunk is a part of a legal definition section, detailing terms used in relation to asset transfers or operations. For the purposes of this section,— “assets” includes property or rights of any k... — Rule 174 of IT2025