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Income Tax Act · s 23
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Income Tax Act · s 23
Tell us what is wrong in this text. We check every suggestion against the official version before we change anything.
Where a non-resident person carries on the business of air transport or the business of the transmission of messages by cable or by any form of wireless apparatus, he shall be assessable to tax as if he were a non-resident shipowner and the provisions of section 22 apply mutatis mutandis to the computation of the gains or profits of such business.