Section 487(5)(b) in The Income Tax Act, 2025

[Cites 0, Cited by 0] [Section 487(5)] [Section 487] [Entire Act]

Union of India - Subsection

Section 487(5)(b) in The Income Tax Act, 2025

(b)"director", in relation to—

(i)a firm, means a partner in the firm;

(ii)any association of persons or a body of individuals, means any member controlling the affairs thereof.