Section 174(7)(b) in The Income Tax Act, 2025

[Cites 0, Cited by 0] [Section 174(7)] [Section 174] [Entire Act]

(b)"associated operation" in relation to any transfer, means an operation of any kind effected by any person in relation to—

(i)any of the assets transferred; or

(ii)any assets representing, whether directly or indirectly, any of the assets transferred; or

(iii)the income arising from any such assets; or

(iv)any assets representing, whether directly or indirectly, the accumulations of income arising from any such assets;

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