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[Cites 0, Cited by 0] [Section 2(49)] [Section 2] [Entire Act]

Union of India - Subsection

Section 2(49)(g) in The Income Tax Act, 2025

(g)the value of any benefit or perquisite, whether convertible into money or not, obtained from a company, either by a director or by a person who has a substantial interest in the company, or by a relative of the director or such person, and any sum paid by any such company in respect of any obligation which, but for such payment, would have been payable by the director or that person;