Administrator definition for income-tax purposes adopts the statutory meaning under the Unit Trust of India transfer legislation. Administrator means the Administrator referred to in section 2(a) of the Unit Trust of India (Transfer of Undertaking and Repeal) Act, 2002. Under the ... Summary
Administrator definition for income-tax purposes adopts the statutory meaning under the Unit Trust of India transfer legislation.
Administrator means the Administrator referred to in section 2(a) of the Unit Trust of India (Transfer of Undertaking and Repeal) Act, 2002. Under the Income-tax Act, 2025, the definition applies for TDS/TCS purposes through sections 127(9)(a) and 402(1). Under the Income-tax Act, 1961, the same meaning applies in the Explanations to sections 10(35) and 196A.
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