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[Cites 0, Cited by 0] [Section 263(9)] [Section 263] [Entire Act]

Union of India - Subsection

Section 263(9)(a) in The Income Tax Act, 2025

(a)"beneficial owner", in respect of an asset means an individual who has provided, directly or indirectly, consideration for the asset for the immediate or future benefit, direct or indirect, of himself or any other person;