Definitions
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....ion of persons or a body of individuals, whether incorporated or not;] (iv) a local authority; and (v) every artificial juridical person, not falling within any of the preceding sub-clauses: ^3[Provided that any person eligible for exemption under clause (23C) of section 10 or registered under section 12AA or a political party registered under section 29A of the Represen....


TaxTMI