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[Cites 0, Cited by 0] [Section 303(1)] [Section 303] [Entire Act]

Union of India - Subsection

Section 303(1)(b) in The Income Tax Act, 2025

(b)in respect of the income of a minor or a person who is mentally ill or of unsound mind, the guardian or manager who is entitled to receive or is in receipt of such income on behalf of such minor or a person who is mentally ill or of unsound mind;