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[Cites 0, Cited by 0] [Section 3(10)] [Section 3] [Entire Act]

Union of India - Subsection

Section 3(10)(v) in Income Tax Rules, 1962

(v)"remote area", for purposes of proviso to this sub-rule means an area that is located at least 40 kilometres away from a town having a population not exceeding 20,000 based on latest published all-India census;