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[Cites 0, Cited by 0] [Section 67] [Entire Act]

Union of India - Subsection

Section 67(8) in The Income Tax Act, 2025

(8)In sub-section (7), "beneficial owner", "depository" and "security" shall have the same meanings as respectively assigned to them in section 2(1)(a), (e) and (l) of the Depositories Act, 1996.