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[Cites 0, Cited by 0] [Section 66(31)] [Section 66] [Entire Act]

Union of India - Subsection

Section 66(31)(b) in The Income Tax Act, 2025

(b)a contract in respect of raw materials or merchandise entered into by a person in the course of his manufacturing or merchandising business to guard against loss through future price fluctuations in respect of his contracts for actual delivery of goods manufactured, or merchandise sold by him;