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[Cites 0, Cited by 0] [Section 8(6)] [Section 8] [Entire Act]

Union of India - Subsection

Section 8(6)(c) in The Income Tax Act, 2025

(c)"reconstitution of the specified entity" means, where—
(i)one or more of its partners or members, of such specified entity ceases to be partners or members; or
(ii)one or more new partners or members are admitted in such specified entity in such circumstances that one or more of the persons who were partners or members, of the specified entity, before the change, continue as partner or partners or member or members after the change; or
(iii)all the partners or members, of such specified entity continue with a change in their respective share or in the shares of some of them.