Section 173(b)(vii) in The Income Tax Act, 2025

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Union of India - Subsection

Section 173(b)(vii) in The Income Tax Act, 2025

(vii)business of acquiring, holding, underwriting or dealing with shares, debentures or other securities of any other body corporate,whether such activity or business is carried on, directly or through one or more of its units or divisions or subsidiaries, or whether such unit or division or subsidiary is located at the same place where the enterprise is located or at a different place or places;

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Union of India - Subsection

Section 173(b)(vii) in The Income Tax Act, 2025