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[Cites 0, Cited by 0] [Section 2] [Entire Act]

Union of India - Subsection

Section 2(58) in The Income Tax Act, 2025

(58)"insurer" means an insurer, being an Indian insurance company, as defined under section 2(7A) of the Insurance Act, 1938, which has been granted a certificate of registration under section 3 of that Act;