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 33(4)] [Section 33] [Entire Act] Union of India - Subsection Section 33(4)(b) in The Income Tax Act, 2025 (b)put to use for the purposes of business or profession for less than one hundred and eighty days in that tax year.