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[Cites 0, Cited by 0] [Section 80QQB(5)] [Section 80QQB] [Entire Act]

Union of India - Subsection

Section 80QQB(5)(b) in The Income Tax Act, 1961

(b)"books" shall not include brochures, commentaries, diaries, guides, journals, magazines, newspapers, pamphlets, text books for schools, tracts and other publications of similar nature, by whatever name called;