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Amendment of section 245K

Section 62 - Act - DIRECT TAXES - Income-tax - Finance Act - Section 62 - 62. In section 245K of the Income-tax Act, with effect from the 1st day of June, 2015,- (A) in sub-section (1), for the words he shall not be entitled to apply , the words and .....

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all not be subsequently entitled shall be substituted; (C) after sub-section (2), the following Explanation shall be inserted, namely:- Explanation.-For the purposes of this section, related person with respect to a person means,- (i) where such pers .....

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t. of the profits at any time, or any Hindu undivided family in which such person is a karta; (ii) where such person is a company, any individual who held more than fifty per cent. of the shares or voting rights in such company at any time before the .....

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