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Section 188 in The Income Tax Act, 2025 [Entire Act]

Central, State, or Provincial Act; (d) any Government company as defined in section 2(45) of the Companies Act, 2013; (e) any institution, association ... company, includes loan or deposit of any nature. [ Similar to Section 269T from The Income Tax Act, 1961. - Also Refer
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Section 189 in The Income Tax Act, 2025 [Entire Act]

Section 189 in The Income Tax Act, 2025 189. Interpretation. For the purposes of this Chapter, unless the context otherwise requires,— (a) "banking company" means ... whether or not the transfer takes place. [ Similar to Section 269SS , Section 269ST and Section 269T from The Income
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Section 6ABBA in Income Tax Rules, 1962 [Entire Act]

Section 43, sub-section (4) of section 43CA, proviso to sub-section (1) of section 44AD, second proviso to sub-section (1) of section ... section (2) of section 56, clause (b) of first proviso of clause (i) of Explanation to section 80JJAA, section 269SS, section 269ST and section 269T
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