“investment company”

The Wealth-tax Act, 1957 · s. 2

(6) "investment company" means a company whose gross total income consists mainly of income which is chargeable to income-tax under the heads "Income from house property", "Capital gains" and "Income from other sources". Explanation .—In this clause, the expression "gross total income" shall have the meaning assigned to it in section 80B of the Income-tax Act;