Section 487(5)(a) in The Income Tax Act, 2025

[Cites 0, Cited by 0] [Section 487(5)] [Section 487] [Entire Act]

Union of India - Subsection

Section 487(5)(a) in The Income Tax Act, 2025

(a)"company" means a body corporate and includes—

(i)a firm; and

(ii)an association of persons or a body of individuals, whether incorporated or not; and