Unlock Advanced Research with PRISMAI Integrated with over 4 crore judgments and laws — designed for legal practitioners, researchers, students and institutions - Know your Kanoon - Doc Gen Hub - Counter Argument - Case Predict AI - Talk with IK Doc - ... Upgrade to Premium Document Options Get in PDF Print it! [Cites 0, Cited by 0] [Section 2(26)] [Section 2] [Entire Act] Union of India - Subsection Section 2(26)(ii) in The Income Tax Act, 1961 (ii)in the case of the State of Jammu and Kashmir, a company formed and registered under any law for the time being in force in that State ;