https://www.taxtmi.com/acts?id=53157 The amendment substitutes clause (c) of sub section (2) of section 162 to treat "other units, undertakings, enterprises or business of such assessee, or other person referred to in section 140(13)" as associates in respect of transactions referred to in Chapter VIII where the provisions of section 140(9) or (13) or the corresponding provisions of the earlier Income tax Act apply, and removes the reference to section 144. en-us Sun, 01 Feb 2026 15:17:12 +0530 Sun, 01 Feb 2026 15:17:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=53157 The amendment substitutes clause (c) of sub section (2) of section 162 to treat "other units, undertakings, enterprises or business of such assessee, or other person referred to in section 140(13)" as associates in respect of transactions referred to in Chapter VIII where the provisions of section 140(9) or (13) or the corresponding provisions of the earlier Income tax Act apply, and removes the reference to section 144. Act-Rules Bills Sun, 01 Feb 2026 15:17:12 +0530 https://www.taxtmi.com/acts?id=53157