Section 159(9)(a) in The Income Tax Act, 2025

[Cites 0, Cited by 0] [Section 159(9)] [Section 159] [Entire Act]

Union of India - Subsection

Section 159(9)(a) in The Income Tax Act, 2025

(a)"specified associations" means any institution, association or body, whether incorporated or not––

(A)functioning under any law for the time being in force in India or the laws of the specified territory; and

(B)which may be notified as such by the Central Government for the purposes of this section;