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<h1>Trade Unions Act, 1926: Officially Registered Trade Unions and Their Taxation Relevance Under Income-tax Act, 1961</h1> A 'registered Trade Union' is defined under the Trade Unions Act, 1926, as a Trade Union that is officially registered according to the procedures outlined in this Act. This definition is referenced in the context of the Income-tax Act, 1961, indicating its relevance to taxation and the legal recognition of trade unions within statutory frameworks.