Section 2(49)(h) in The Income Tax Act, 2025

[Cites 0, Cited by 0] [Section 2(49)] [Section 2] [Entire Act]

Union of India - Subsection

Section 2(49)(h) in The Income Tax Act, 2025

(h)the value of any benefit or perquisite, whether convertible into money or not, obtained by any representative assessee mentioned in section 303(1)(c) or (d) or by any person on whose behalf or for whose benefit any income is receivable by the representative assessee (such person being herein referred to as the beneficiary), and any sum paid by the representative assessee in respect of any obligation which, but for such payment, would have been payable by the beneficiary;

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Union of India - Subsection

Section 2(49)(h) in The Income Tax Act, 2025