Section 13(3)(e) in The Income Tax Act, 1961

[Cites 0, Cited by 30] [Section 13(3)] [Section 13] [Entire Act]

Union of India - Subsection

Section 13(3)(e) in The Income Tax Act, 1961

(e)any concern in which any of the persons referred to in clauses (a), (b), [(c), (cc)] [Substituted by Act 16 of 1972, Section 7, for certain words (w.e.f. 1.4.1973).] and (d) has a substantial interest.

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Union of India - Subsection

Section 13(3)(e) in The Income Tax Act, 1961