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[Cites 0, Cited by 0] [Section 525(1)] [Section 525] [Entire Act]

Union of India - Subsection

Section 525(1)(b) in The Income Tax Act, 2025

(b)where an authorisation under section 247 has been issued or requisition under section 248 has been made mentioning therein the name of more than one person, the mention of such names of more than one person on such authorisation or requisition shall not be deemed to construe that it was issued in the name of an association of persons or body of individuals consisting of such persons.