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

Union of India - Subsection

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

(c)"Indian rate of tax" means the rate determined by dividing Indian income-tax after deduction of any relief due under the provisions of this Act but before deduction of any relief due under this Part, by the total income; and