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[Cites 0, Cited by 1704] [Section 40A(2)] [Section 40A] [Entire Act]

Union of India - Subsection

Section 40A(2)(b) in The Income Tax Act, 1961

(b)[ The persons referred to in clause (a) are the following, namely:- [ Inserted by Act 19 of 1968, Section 7 (w.e.f. 1.4.1968).]