Section 13(2)(a) in The Income Tax Act, 1961

[Cites 0, Cited by 108] [Section 13(2)] [Section 13] [Entire Act]

Union of India - Subsection

Section 13(2)(a) in The Income Tax Act, 1961

(a)if any part of the income or property of the trust or institution is, or continues to be, lent to any person referred to in sub-section (3) for any period during the previous year without either adequate security or adequate interest or both;

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Union of India - Subsection

Section 13(2)(a) in The Income Tax Act, 1961