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[Cites 0, Cited by 0] [Section 228(4)] [Section 228] [Entire Act]

Union of India - Subsection

Section 228(4)(a) in The Income Tax Act, 2025

(a)"pooling arrangement" means an agreement between two or more persons for providing services through a pool or operating one or more ships or inland vessels as the case may be, and sharing earnings or operating profits on the basis of mutually agreed terms;