Section 2(23)(i) in The Income Tax Act, 1961

[Cites 0, Cited by 2] [Section 2(23)] [Section 2] [Entire Act]

Union of India - Subsection

Section 2(23)(i) in The Income Tax Act, 1961

(i)"firm" shall have the meaning assigned to it in the Indian Partnership Act, 1932 (9 of 1932), and shall include a limited liability partnership as defined in the Limited Liability Partnership Act, 2008 (6 of 2009);

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Union of India - Subsection

Section 2(23)(i) in The Income Tax Act, 1961