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[Cites 0, Cited by 0] [Section 21(5)] [Section 21] [Entire Act]

Andaman and Nicobar Islands - Subsection

Section 21(5)(d) in The Andaman and Nicobar Islands Value Added Tax Regulation, 2017

(d)is a Hindu Undivided Family and the business of such family is converted into a partnership business with all or any of the members of the family as partners thereof; or