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[Cites 0, Cited by 0] [Section 18DA(3)] [Section 18DA] [Entire Act]

Union of India - Subsection

Section 18DA(3)(a) in Income Tax Rules, 1962

(a)the approval granted to the company referred to in sub-rule (2) of rule 18D is to avoid payment of taxes by its group companies or companies related to its directors or majority of its shareholders;