Business – Meaning – S. 2(13) Income Tax

Definition of ‘Business’ – Income Tax

As per S. 2(13) of the Income Tax Act, 1961, unless the context otherwise requires, the term “business” includes any trade, commerce or manufacture or any adventure or concern in the nature of trade, commerce or manufacture.


  1. Ahmad attar Dec 15, 2017
  2. Ahmad attar Dec 15, 2017

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