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[Cites 0, Cited by 0] [Section 175(11)] [Section 175] [Entire Act]

Union of India - Subsection

Section 175(11)(e) in The Income Tax Act, 2025

(e)"unit" shall mean,—
(i)a unit of a business trust defined in section 2(21);
(ii)a unit defined in section 208(3)(c); or
(iii)beneficial interest of an investor in an Alternative Investment Fund, referred to in clause (b)(iv), and shall include shares or partnership interests.