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[Cites 0, Cited by 0] [Section 288(2)] [Section 288] [Entire Act]

Union of India - Subsection

Section 288(2)(a) in The Income Tax Act, 1961

(a)in case of an assessee, being a company, the person who is not eligible for appointment as an auditor of the said company in accordance with the provisions of sub-section (3) of section 141 of the Companies Act, 2013, (18 of 2013); or