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purposes of this clause,-
(a) " concern" means a Hindu undivided family, or a firm or an association of persons
Central Government Act
received by an individual as a member of a Hindu undivided family, where such sum has been paid
Central Government Act
operative society or other society, club, firm, Hindu undivided family or other association of persons which carries on such business
Central Government Act
eighty- two days"] had been substituted.]
(2) A Hindu undivided family, firm or other association of persons is said ... hundred and thirty days or more; or
(b) a Hindu undivided family whose manager has not been resident in India
Central Government Act
where such author, founder or person is a Hindu undivided family, a member of the family;
(CC) 4[ any trustee
Central Government Act
Paragraph I In the case of every individual or Hindu undivided family or association of persons or body of individuals ... Paragraph II In the case of every Hindu undivided family which at any time during the previous year
Central Government Act
classification of the assessee as an individual, a Hindu undivided family, or any other category of persons referred
Central Government Act
case of an individual being a member of a Hindu undivided family, any property having been the separate property
Central Government Act
been incurred by, or on behalf of a Hindu undivided family as such, an acknowledgment or payment made
Central Government Act
case of an assessee being an individual or a Hindu undivided family], the capital gain arises from the transfer
Central Government Act
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