Unlock Advanced Research with PRISMAI Integrated with over 4 crore judgments and laws — designed for legal practitioners, researchers, students and institutions - Know your Kanoon - Doc Gen Hub - Counter Argument - Case Predict AI - Talk with IK Doc - ... Upgrade to Premium Document Options Get in PDF Print it! [Cites 0, Cited by 0] [Section 140(16)] [Section 140] [Entire Act] Union of India - Subsection Section 140(16)(c) in The Income Tax Act, 2025 (c)"limited liability partnership" means a partnership referred to in section 2(1)(n) of the Limited Liability Partnership Act, 2008.