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[Cites 0, Cited by 0] [Section 124] [Entire Act]

Union of India - Subsection

Section 124(8) in The Income Tax Act, 2025

(8)The amount received by a person, being the parent or guardian or nominee of a minor on account of closure of the pension scheme, due to the death of the minor, referred to in sub-section (4), shall not be deemed to be the income of such person.