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of <h1>Section 102(4) of Income Tax Act 1961: 'Connected Person' Definition Expands to Include Diverse Business and Personal Relationships.</h1> 'Connected person' under section 102(4) of the Income Tax Act 1961 for Chapter X-A (General Anti-Avoidance Rule) includes individuals or entities directly or indirectly linked to another. This encompasses relatives, company directors, partners, members of firms or associations, and individuals with substantial business interests. It also includes companies, firms, or associations with substantial interests in another's business, and any business where an individual or their relative holds a substantial interest. The term broadly covers various relationships and interests to identify connections that may influence tax-related decisions.
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