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[Cites 0, Cited by 0] [Section 2] [Entire Act]

Union of India - Subsection

Section 2(6) in The Business Profits Act, 1947

(6)" control of company" means control direct or indirect of more than one- half of the voting power attached to the total issued paid- up share capital of the company or control vested by its Memorandum and Articles of Association otherwise than by reference to such voting power: Provided that the voting power attached to shares held by a nominee or trustee for any person shall be deemed for the purpose of this definition to be held by that person;