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of <h1>Defining Substantial Interest: Section 102(8) of Income Tax Act 1961 Clarifies 20% Ownership or Profit Entitlement Criteria</h1> A person is considered to have a substantial interest in a business under section 102(8) of the Income Tax Act 1961 for Chapter X-A purposes if they are the beneficial owner of at least 20% of the voting power in a company or, in other business forms, are entitled to at least 20% of the profits during the financial year.
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