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[Cites 0, Cited by 0] [Section 177(7)] [Section 177] [Entire Act]

Union of India - Subsection

Section 177(7)(b) in The Income Tax Act, 2025

(b)"Finance Company" means a finance company as defined in regulation 2(1)(e) of the International Financial Services Centres Authority (Finance Company) Regulations, 2021 made under the International Financial Services Centres Authority Act, 2019 and which satisfies such conditions and carries on such activities, as may be prescribed;