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[Cites 0, Cited by 0] [Section 353] [Entire Act]

Union of India - Subsection

Section 353(2) in The Income Tax Act, 2025

(2)Irrespective of the provisions of section 338, any the specified income and residual income of the registered non-profit organisation, which is not included in sub-section (1) shall also be chargeable to tax under the provisions of section 334.