Income-tax Act, 1961
Section - 102 - Definitions
Definitions.102. In this Chapter, unless the context otherwise requires,-
| (1) | - | "arrangement" means any step in, or a part or whole of, any transaction, operation, scheme, agreement or understanding, whether enforceable or not, and includes the alienation of any property in such transaction, operation, scheme, agreement or understanding; |
| (2) | - | "asset" includes property, or right, of any kind; |
| (3) | - | "benefit" includes a payment of any kind whether in tangible or intangible form; |
| (4) | - | "connected person" means any person who is connected directly or indirectly to another person and includes,- |
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