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[Cites 0, Cited by 0] [Section 147(3)] [Section 147] [Entire Act]

Union of India - Subsection

Section 147(3)(b) in The Income Tax Act, 2025

(b)the business activities referred to in section 6(1) of the Banking Regulation Act, 1949, with undertakings in a Special Economic Zone or entities that develop, develop and operate, or develop, operate and maintain Special Economic Zone; or