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of <h1>Understanding Substantial Interest in Concerns Under Section 13 of the Income Tax Act, 1961: Key Ownership Criteria Explained</h1> A person is considered to have a substantial interest in a concern under section 13 of the Income Tax Act, 1961, if they meet certain criteria. For a company, this means beneficially owning shares that carry at least 20% of the voting power during the previous year. For other types of concerns, it entails being entitled to at least 20% of the profits, either individually or collectively with others specified in sub-section (3).
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