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[Cites 0, Cited by 0] [Section 114(3)] [Section 114] [Entire Act]

Union of India - Subsection

Section 114(3)(ii) in Income Tax Rules, 1962

(ii)in the case of a person not falling under clause (i), but carrying on any business or profession, the total sales, turnover or gross receipts of which are or is likely to exceed five lakh rupees in any financial year and who has not been allotted any permanent account number, before the end of that financial year;