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[Cites 0, Cited by 58] [Section 13(2)] [Section 13] [Entire Act]

Union of India - Subsection

Section 13(2)(b) in The Income Tax Act, 1961

(b)if any land, building or other property of the trust or institution is, or continues to be, made available for the use of any person referred to in sub-section (3), for any period during the previous year without charging adequate rent or other compensation;