Single format · FV08-N5

Tax definitions clause for cross-border agreements, dual-track

Ready-to-use format: Tax definitions clause for cross-border agreements, dual-track.

Length
2 pages
Blanks to fill
8
Files
Word and PDF
Law stated to
16 September 2026

What it covers

  1. 1Tax definitions clause for cross-border agreements, dual-trackIncome-tax Act 1961 / Income-tax Act 20258 blanks

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The first part of the format, as it downloads. Blanks are highlighted.

For insertion in the definitions and interpretation clause of an SPA, SSA, SHA, loan agreement, licence, services or secondment agreement with a non-resident party. Adapt cross-references to the agreement's numbering.

[1.1] Definitions

"Income-tax Act" means the Income-tax Act, 2025 and, in relation to any period, event, income, payment or transaction to which the Income-tax Act, 1961 applies by virtue of section 536 of the Income-tax Act, 2025 or otherwise, the Income-tax Act, 1961; and in each case includes the rules, notifications, circulars and forms made or issued under it, as amended, re-enacted or replaced from time to time.

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