Unlock Advanced Research with PRISMAI Integrated with over 4 crore judgments and laws — designed for legal practitioners, researchers, students and institutions - Know your Kanoon - Doc Gen Hub - Counter Argument - Case Predict AI - Talk with IK Doc - ... Upgrade to Premium Document Options Get in PDF Print it! [Cites 0, Cited by 3] [Section 10(37)] [Section 10] [Entire Act] Union of India - Subsection Section 10(37)(i) in The Income Tax Act, 1961 (i)such land is situate in any area referred to in item (a) or item (b) of sub-clause (iii) of clause (14) of section 2;