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[Cites 0, Cited by 0] [Section 128] [Entire Act]

Union of India - Subsection

Section 128(5) in The Income Tax Act, 2025

(5)For the purposes of this section,––
(a)"dependant" shall have the meaning as assigned to it in section 127(9);
(b)"insurer" shall have the meaning assigned to it in section 2(9) of the Insurance Act, 1938.