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[Cites 0, Cited by 0] [Section 402] [Entire Act]

Union of India - Subsection

Section 402(21) in The Income Tax Act, 2025

(21)"licensee or lessee" means any person, other than a public sector company, who has been granted a lease or a licence or entered into a contract or otherwise received any right or interest either in whole or in part in any parking lot or toll plaza or mine or quarry, from the licensor or lessor for the use of parking lot or toll plaza or mine or quarry for the purposes of business;