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[Cites 0, Cited by 0] [Section 402] [Entire Act]

Union of India - Subsection

Section 402(28) in The Income Tax Act, 2025

(28)"professional services" means services rendered by a person in the course of carrying on legal, medical, engineering or architectural profession or the profession of accountancy or technical consultancy or interior decoration or advertising or such other profession as may be notified by the Board for the purposes of this section, or of section 62;