Section 40A(2)(A) in The Income Tax Act, 1961

[Cites 0, Cited by 2] [Section 40A(2)] [Section 40A] [Entire Act]

Union of India - Subsection

Section 40A(2)(A) in The Income Tax Act, 1961

(A)where the assessee being an individual, or any relative of such assessee, has a substantial interest in the business or profession of that person; or

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Union of India - Subsection

Section 40A(2)(A) in The Income Tax Act, 1961