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[Cites 0, Cited by 0] [Section 309] [Entire Act]

Union of India - Subsection

Section 309(1) in The Income Tax Act, 2025

(1)For the purposes of this section, sections 310 and 311, an association of persons or body of individuals shall not include a company or a co-operative society or a society registered under the Societies Registration Act, 1860, or under any law corresponding to that Act in force in any part of India.