Section 245K(2)(iii) in The Income Tax Act, 1961

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Union of India - Subsection

Section 245K(2)(iii) in The Income Tax Act, 1961

(iii)where such person is a firm or association of persons or body of individuals, any individual who was entitled to more than fifty per cent. of the profits in such firm, association of persons or body of individuals, at any time before the date of application before the Settlement Commission by such person;

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Union of India - Subsection

Section 245K(2)(iii) in The Income Tax Act, 1961