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 156(2)] [Section 156] [Entire Act] Union of India - Subsection Section 156(2)(a) in The Income Tax Act, 2025 (a)the income does not exceed twelve lakh rupees, 100% of the income-tax payable or ₹ 60000, whichever is less;