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[Cites 0, Cited by 0] [Section 102(9)] [Section 102] [Entire Act]

Union of India - Subsection

Section 102(9)(a) in Finance Act, 2012

(a)in a case where the business is carried on by a company, such person is, at any time during the financial year, the beneficial owner of equity shares carrying twenty per cent, or more, of the voting power; or