Section 9(2)(b) in Income Tax Rules, 1962

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Union of India - Subsection

Section 9(2)(b) in Income Tax Rules, 1962

(b)the tax on an amount equal to two-thirds of the amount referred to in section 180 included in the total income of the previous year aforesaid at the rate applicable to a total income of an amount equal to one-third of such inclusion; and

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Union of India - Subsection

Section 9(2)(b) in Income Tax Rules, 1962