February 3, 2024 Section 2(20) of Income Tax Act 1961-“Director”, “Manager” and “Managing agent”

Section 2(20) of Income Tax Act 1961-“Director”, “Manager” and “Managing agent”

Section 2(20) of Income Tax Act 1961-“Director”, “Manager” and “Managing agent”

“director”, “manager” and “managing agent”, in relation to a company, have the meanings respectively assigned to them in the Companies Act, 1956 (1 of 1956) ;

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