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[Cites 0, Cited by 1] [Section 2] [Entire Act]

Union of India - Subsection

Section 2(28BB) in The Income Tax Act, 1961

(28BB)"insurer" means an insurer, being an Indian insurance company, as defined under clause (7A) of section 2 of the Insurance Act, 1938 (4 of 1938), which has been granted a certificate of registration under section 3 of that Act;