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[Cites 0, Cited by 0] [Section 234C(1)] [Section 234C] [Entire Act]

Union of India - Subsection

Section 234C(1)(c) in The Income Tax Act, 1961

(c)income under the head "Profits and gains of business or profession" in cases where the income accrues or arises under the said head for the first time; or