Section 162(2)(c) in The Income Tax Act, 2025

[Cites 0, Cited by 0] [Section 162(2)] [Section 162] [Entire Act]

Union of India - Subsection

Section 162(2)(c) in The Income Tax Act, 2025

(c)other units, undertakings, enterprises or business of such assessee, or other person referred to in section 140(13) in respect of a transaction referred to in section 144 or the transactions referred to in Chapter VIII to which the provisions of section 140(9) or (13) of this Act or section 80-IA(8) or (10) of the Income-tax Act, 1961 are applicable.

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Union of India - Subsection

Section 162(2)(c) in The Income Tax Act, 2025