Section 206(1)(q) in The Income Tax Act, 2025

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Union of India - Subsection

Section 206(1)(q) in The Income Tax Act, 2025

(q)The provisions of this section shall not apply to a person,––

(i)being a company having income accruing or arising from life insurance business referred to in section 194(1) (Table: Sl. No. 6); or

(ii)who has exercised the option under section 200(5) or section 201(2).