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 0] [Section 262(10)] [Section 262] [Entire Act] Union of India - Subsection Section 262(10)(f) in The Income Tax Act, 2025 (f)class or classes of persons to whom the provisions of this section shall not apply having regard to the transactions or the circumstances.