Section 245MA(5)(a) in The Income Tax Act, 1961

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Union of India - Subsection

Section 245MA(5)(a) in The Income Tax Act, 1961

(a)"specified conditions" in relation to a person means a person who fulfils the following conditions, namely:—

(I)where he is not a person,—

(A)in respect of whom an order of detention has been made under the provisions of the Conservation of Foreign Exchange and Prevention of Smuggling Activities Act, 1974 (52 of 1974):

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Union of India - Subsection

Section 245MA(5)(a) in The Income Tax Act, 1961