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[Cites 0, Cited by 0] [Section 158(2)] [Section 158] [Entire Act]

Union of India - Subsection

Section 158(2)(b) in The Income Tax Act, 2025

(b)"specified account" means an account maintained in a notified country by the specified person for his retirement benefits, the income from which is taxed by that notified country at the time of withdrawal or redemption and, not on accrual basis;