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 1] [Section 115VI] [Entire Act] Union of India - Subsection Section 115VI(5) in The Income Tax Act, 1961 (5)The incidental activities shall be the activities which are incidental to the core activities and which may be prescribed for the purpose.