Section 9A(9)(a) in The Income Tax Act, 1961

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Union of India - Subsection

Section 9A(9)(a) in The Income Tax Act, 1961

(a)"associate" means an entity in which a director or a trustee or a partner or a member or a fund manager of the investment fund or a director or a trustee or a partner or a member of the fund manager of such fund, holds, either individually or collectively, share or interest, being more than fifteen per cent of its share capital or interest, as the case may be;

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Union of India - Subsection

Section 9A(9)(a) in The Income Tax Act, 1961