https://www.taxtmi.com/manuals?id=8073 The term "Tribunal", for the purposes of the relevant subsection of section 206 of the Income Tax Act, 2025, has the meaning assigned to it under section 2(90) of the Companies Act, 2013. For the purposes of the relevant clause in the Explanation to section 115JB of the Income Tax Act, 1961, the same meaning applies. en-us Thu, 05 Nov 2026 11:22:17 +0530 Thu, 05 Nov 2026 11:22:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=8073 The term "Tribunal", for the purposes of the relevant subsection of section 206 of the Income Tax Act, 2025, has the meaning assigned to it under section 2(90) of the Companies Act, 2013. For the purposes of the relevant clause in the Explanation to section 115JB of the Income Tax Act, 1961, the same meaning applies. Manuals Income Tax Thu, 05 Nov 2026 11:22:17 +0530 https://www.taxtmi.com/manuals?id=8073