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[Cites 0, Cited by 0] [Section 160(3)] [Section 160] [Entire Act]

Union of India - Subsection

Section 160(3)(a) in The Income Tax Act, 2025

(a)"income-tax" in relation to any country includes any excess profits tax or business profits tax charged on the profits by the Government of any part of that country or a local authority in that country;