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

Union of India - Subsection

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

(iv)a company, firm, association of persons or Hindu undivided family having a substantial interest in the business or profession of the assessee or any director, partner or member of such company, firm, association or family, or any relative of such director, partner or member;