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[Cites 0, Cited by 0] [Section 162(1)] [Section 162] [Entire Act]

Union of India - Subsection

Section 162(1)(j) in The Income Tax Act, 2025

(j)which is controlled by a Hindu undivided family, and the other enterprise is controlled by a member of such Hindu undivided family or by a relative of a member of such Hindu undivided family or jointly by such member and his relative; or