Unlock Advanced Research with PRISMAI Integrated with over 4 crore judgments and laws — designed for legal practitioners, researchers, students and institutions - Know your Kanoon - Doc Gen Hub - Counter Argument - Case Predict AI - Talk with IK Doc - ... Upgrade to Premium Document Options Get in PDF Print it! [Cites 0, Cited by 11] [Section 92A(1)] [Section 92A] [Entire Act] Union of India - Subsection Section 92A(1)(a) in The Income Tax Act, 1961 (a)which participates, directly or indirectly, or through one or more intermediaries, in the management or control or capital of the other enterprise; or