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[Cites 0, Cited by 0] [Section 162(1)] [Section 162] [Entire Act]

Union of India - Subsection

Section 162(1)(d) in The Income Tax Act, 2025

(d)whose more than half of the board of directors or members of the governing board, or one or more executive directors or executive members of the governing board, are appointed by the other enterprise; or