https://www.taxtmi.com/acts?id=8614 Definitions in sections 2(15A)-2(30) supply core terms for the Income-tax Act, 1961: administrative office-holders (Chief Commissioner, Commissioner, Director General/Director and appellate grades); corporate classifications including company, company in which the public are substantially interested, domestic company and foreign company; and tax-substantive concepts-dividend, demerger, income, long-term capital asset/gain and fair market value-together with specified inclusions, exclusions and explanatory qualifications that determine tax treatment. en-us Mon, 28 Apr 2008 22:23:03 +0530 Thu, 14 Aug 2025 17:32:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=8614 Definitions in sections 2(15A)-2(30) supply core terms for the Income-tax Act, 1961: administrative office-holders (Chief Commissioner, Commissioner, Director General/Director and appellate grades); corporate classifications including company, company in which the public are substantially interested, domestic company and foreign company; and tax-substantive concepts-dividend, demerger, income, long-term capital asset/gain and fair market value-together with specified inclusions, exclusions and explanatory qualifications that determine tax treatment. Act-Rules Income Tax Mon, 28 Apr 2008 22:23:03 +0530 https://www.taxtmi.com/acts?id=8614