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[Cites 0, Cited by 0] [Section 90A(3)] [Section 90A] [Entire Act]

Union of India - Subsection

Section 90A(3)(a) in The Income Tax Act, 1961

(a)"specified association" means any institution, association or body, whether incorporated or not, functioning under any law for the time being in force in India or the laws of the specified territory outside India and which may be notified as such by the Central Government for the purposes of this section;