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[Cites 0, Cited by 0] [Section 175(3)] [Section 175] [Entire Act]

Union of India - Subsection

Section 175(3)(b) in The Income Tax Act, 2025

(b)the income received by him is less than what would have been if the income from such securities had accrued from day to day and been apportioned accordingly,the income from such securities for such year shall be deemed to be the income of such person.