Unlock Advanced Research with PRISMAI Integrated with over 4 crore judgments and laws — designed for legal practitioners, researchers, students and institutions - Know your Kanoon - Doc Gen Hub - Counter Argument - Case Predict AI - Talk with IK Doc - ... Upgrade to Premium Document Options Get in PDF Print it! [Cites 0, Cited by 0] [Section 2(26)] [Section 2] [Entire Act] Union of India - Subsection Section 2(26)(ib) in The Income Tax Act, 1961 (ib)any institution, association or body which is declared by the Board to be a company under clause (17) ;