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[Cites 0, Cited by 0] [Section 12(1)] [Section 12] [Entire Act]

Union of India - Subsection

Section 12(1)(IV) in Income Tax Rules, 1962

(IV)[ has total income, exceeding fifty lakh rupees; [Sub-clauses (IV), (V) and (VI) inserted by the Income-tax (Fourth Amendment) Rules, 2017, dated 30-3-2017, w.e.f. 1-4-2017.]