Section 245K(2)(i) in The Income Tax Act, 1961

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Union of India - Subsection

Section 245K(2)(i) in The Income Tax Act, 1961

(i)where such person is an individual, any company in which such person holds more than fifty per cent. of the shares or voting rights at any time, or any firm or association of persons or body of individuals in which such person is entitled to more than fifty per cent. of the profits at any time, or any Hindu undivided family in which such person is a karta;

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Union of India - Subsection

Section 245K(2)(i) in The Income Tax Act, 1961