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[Cites 0, Cited by 0] [Section 2(18)] [Section 2] [Entire Act]

Union of India - Subsection

Section 2(18)(c) in The Income Tax Act, 1961

(c)any company to which this clause applies or any subsidiary company of such company if the whole of the share capital of such subsidiary company has been held by the parent company or by its nominees throughout the previous year.