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[Cites 0, Cited by 0] [Section 127] [Entire Act]

Union of India - Subsection

Section 127(5) in The Income Tax Act, 2025

(5)The provisions of sub-section (4) shall not apply to the amount received by the dependant, being a person with disability, before his death, as an annuity or lump sum by application of the condition referred to in sub-section (2)(a)(ii).