Section 13(2)(h) in The Income Tax Act, 1961

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Union of India - Subsection

Section 13(2)(h) in The Income Tax Act, 1961

(h)if any funds of the trust or institution are, or continue to remain, invested for any period during the previous year (not being a period before the 1st day of January, 1971), in any concern in which any person referred to in sub-section (3) has a substantial interest.

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Union of India - Subsection

Section 13(2)(h) in The Income Tax Act, 1961