Connected person defined under GAAR: scope includes relatives, directors, partners and persons with substantial business interest.

For Chapter X-A (general anti-avoidance rule), a "Connected person" is any person directly or indirectly connected to another, including relatives of individuals; directors of companies and their relatives; partners or members of firms, associations or bodies of individuals and their relatives; members of Hindu undivided families and their relatives; and any individual or entity having a substantial interest in the business of the person, together with the relevant directors, partners, members or relatives of such interested parties.

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