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[Cites 0, Cited by 0] [Section 184(5)] [Section 184] [Entire Act]

Union of India - Subsection

Section 184(5)(h) in The Income Tax Act, 2025

(h)any other person who carries on a business, if—
(i)the person being an individual, or any relative of such person, has a substantial interest in the business of that other person; or
(ii)the person being a company, firm, association of persons, body of individuals, whether incorporated or not, or a Hindu undivided family, or any director, partner or member of such company, firm or association of persons or body of individuals or family, or any relative of such director, partner or member, has a substantial interest in the business of that other person;