https://www.taxtmi.com/acts?id=53825 Section 162 is amended by substituting clause (c) in sub-section (2) to extend coverage to other units, undertakings, enterprises or business of the assessee, and to other persons referred to in section 140(13), for transactions under Chapter VIII where section 140(9) or (13) of the Act or section 80-IA(8) or (10) of the Income-tax Act, 1961 applies. en-us Tue, 31 Mar 2026 15:30:20 +0530 Tue, 31 Mar 2026 15:30:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=53825 Section 162 is amended by substituting clause (c) in sub-section (2) to extend coverage to other units, undertakings, enterprises or business of the assessee, and to other persons referred to in section 140(13), for transactions under Chapter VIII where section 140(9) or (13) of the Act or section 80-IA(8) or (10) of the Income-tax Act, 1961 applies. Act-Rules F. Acts / Amendment Acts Tue, 31 Mar 2026 15:30:20 +0530 https://www.taxtmi.com/acts?id=53825