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gifts
gift act
[
Section 35A(2)
] [
Section 35A
] [
Complete Act
]
Central Government Act
Section 35A(2)(b) in The Gift- Tax Act, 1958
(b) " director", in relation to-
(i)
a firm means a partner in the firm,
(ii)
an association of persons or a body of individuals, means any member controlling the affairs thereof.