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[Cites 0, Cited by 47] [Section 2(18)] [Section 2] [Entire Act]

Union of India - Subsection

Section 2(18)(b) in The Income Tax Act, 1961

(b)if it is a company which is not a private company as defined in the Companies Act, 1956 (1 of 1956), and the conditions specified either in item (A) or in item (B) are fulfilled, namely :—