Public Servant Defined in Section 2(37) of Income Tax Act 1961, Referencing Section 21 of Indian Penal Code 1860.
Public Servant is defined under section 2(37) of the Income Tax Act, 1961, as having the same meaning as in section 21 of the Indian Penal Code, 1860. This reference is used in manuals, ready reckoners, and legal guides to provide clarity on the term within the context of income tax law and practice.
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