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[Cites 0, Cited by 0] [Section 9B(5)] [Section 9B] [Entire Act]

Union of India - Subsection

Section 9B(5)(iii) in The Income Tax Act, 1961

(iii)"specified person" means a person, who is a partner of a firm or member of other association of persons or body of individuals (not being a company or a co-operative society) in any previous year.]