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[Cites 0, Cited by 0] [Section 114F(1)] [Section 114F] [Entire Act]

Union of India - Subsection

Section 114F(1)(c) in Income Tax Rules, 1962

(c)"equity interest" in a financial institution, being-
(i)a partnership firm, means either a capital or profits interest in the partnership firm;
(ii)a trust, means any interest held by any person treated as a settlor or beneficiary of all or a portion of the trust, or any other natural person exercising ultimate effective control over the trust;