Administrator definition links income-tax provisions to the statutory Administrator under the Unit Trust of India transfer legislation.

Administrator under the Income-tax Act, 2025 means the Administrator referred to in section 2(a) of the Unit Trust of India (Transfer of Undertaking and Repeal) Act, 2002, for purposes including section 127(9)(a) and section 402(1). Under the Income-tax Act, 1961, the corresponding meaning applies for the explanations to section 10(35) and section 196A.

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