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[Cites 0, Cited by 0] [Section 226(1)] [Section 226] [Entire Act]

Union of India - Subsection

Section 226(1)(b) in The Income Tax Act, 2025

(b)not be regarded as operating a ship or inland vessel, as the case may be, which has been chartered out by it on bareboat charter-cum-demise terms or on bareboat charter terms for a period exceeding three years.