Section 355(n)(i) in The Income Tax Act, 2025

[Cites 0, Cited by 0] [Section 355(n)] [Section 355] [Entire Act]

Union of India - Subsection

Section 355(n)(i) in The Income Tax Act, 2025

(i)in a case where the concern is a company, if its shares (not being shares entitled to a fixed rate of dividend whether with or without a further right to participate in profits) carrying not less than 20% of the voting power are, at any time during the tax year, owned beneficially by such person or partly by such person and partly by one or more of the other related persons; or

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Union of India - Subsection

Section 355(n)(i) in The Income Tax Act, 2025