Explanation. - For the purposes of this section,
(a) "company" means any body corporate and includes a firm or other
association of individuals; and
(b) "director" in relation to a firm, means a partner in the firm.
Section 38 • BIHAR TAX ON PROFESSIONS, TRADES, CALLINGS AND EMPLOYMENTS ACT, 2011
Explanation
bihar-tax-on-professions-trades-callings-and-employments-act-2011-sec-38.json
•
Section 38
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"content": "Explanation. - For the purposes of this section,\n(a) \"company\" means any body corporate and includes a firm or other\nassociation of individuals; and\n(b) \"director\" in relation to a firm, means a partner in the firm.",
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