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[Cites 0, Cited by 2] [Section 11(5)] [Section 11] [Entire Act]

Union of India - Subsection

Section 11(5)(a) in The Income Tax Act, 1961

(a)"long-term finance" means any loan or advance where the terms under which moneys are loaned or advanced provide for repayment along with interest thereof during a period of not less than five years;