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

Union of India - Subsection

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

(k)which is a firm, association of persons or body of individuals, and the other enterprise holds not less than 10% interest in such firm, association of persons or body of individuals; or