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[Cites 0, Cited by 0] [Section 171] [Entire Act]

Union of India - Subsection

Section 171(5) in The Income Tax Act, 2025

(5)For the purposes of this section,—
(a)"constituent entity" shall have the meaning assigned to it in section 511(10)(d);
(b)"international group" shall have the meaning assigned to it in section 511(10)(g).