Unlock Advanced Research with PRISMAI Integrated with over 4 crore judgments and laws — designed for legal practitioners, researchers, students and institutions - Know your Kanoon - Doc Gen Hub - Counter Argument - Case Predict AI - Talk with IK Doc - ... Upgrade to Premium Document Options Get in PDF Print it! [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