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[Cites 0, Cited by 1] [Section 115W] [Entire Act]

Union of India - Subsection

Section 115W(a) in The Income Tax Act, 1961

(a)"employer" means,-
(i)a company;
(ii)a firm;
(iii)[ an association of persons or a body of individuals, whether incorporated or not;] [ Substituted by Act 55 of 2005, Section 6, for sub-Clause (iii) (w.e.f. 1.4.2006).]
(iv)a local authority; and
(v)every artificial juridical person, not falling within any of the preceding sub-clauses: