https://www.taxtmi.com/acts?id=49064 Clause 66 establishes definitions applicable to sections 26-66 concerning Profits and gains of business or profession, specifying the meanings of key terms (for example, "agreement", "paid", "plant", "service", "specified derivative transaction", "Specified Banking or Online Mode") and cross-referencing fiscal terms such as "commission or brokerage", "royalty", "commodity derivative" and transaction taxes, as well as defining corporate succession concepts of "predecessor entity" and "successor entity" for tax continuity. en-us Fri, 14 Feb 2025 16:37:23 +0530 Fri, 14 Feb 2025 16:37:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=49064 Clause 66 establishes definitions applicable to sections 26-66 concerning Profits and gains of business or profession, specifying the meanings of key terms (for example, "agreement", "paid", "plant", "service", "specified derivative transaction", "Specified Banking or Online Mode") and cross-referencing fiscal terms such as "commission or brokerage", "royalty", "commodity derivative" and transaction taxes, as well as defining corporate succession concepts of "predecessor entity" and "successor entity" for tax continuity. Act-Rules Bills Fri, 14 Feb 2025 16:37:23 +0530 https://www.taxtmi.com/acts?id=49064