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[Cites 0, Cited by 0] [Section 355(n)] [Section 355] [Entire Act]

Union of India - Subsection

Section 355(n)(ii) in The Income Tax Act, 2025

(ii)in the case of any other concern, if such person is entitled, or such person and one or more of the other related persons are entitled in the aggregate at any time during the tax year, to not less than 20% of the profits of such concern;