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[Cites 0, Cited by 0] [Section 115(2)] [Section 115] [Entire Act]

Union of India - Subsection

Section 115(2)(d) in Income Tax Rules, 1962

(d)in respect of income chargeable under the head "Profits and gains of business or profession" in the case of a non-resident engaged in the business of operation of ships, the last day of the month immediately preceding the month in which such income is deemed to accrue or arise in India ;