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[Cites 0, Cited by 0] [Section 114DB(6)] [Section 114DB] [Entire Act]

Union of India - Subsection

Section 114DB(6)(iii) in Income Tax Rules, 1962

(iii)"intermediate holding company or entity" means a company or an entity that has controlling interest in another company or entity and is itself controlled by, or is subsidiary of, another company or entity;