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[Cites 0, Cited by 0] [Section 193(2)] [Section 193] [Entire Act]

Union of India - Subsection

Section 193(2)(a) in The Income Tax Act, 2025

(a)consists only of income by way of dividends in respect of Global Depository Receipts referred to in sub-section (1) (Table: Sl. No. 1), no deduction shall be allowed to him under any other provision of this Act;