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[Cites 0, Cited by 0] [Section 2(3)] [Section 2] [Entire Act]

Union of India - Subsection

Section 2(3)(ii) in THE FINANCE ACT, 2021

(ii)one crore rupees but not exceed two crore rupees, the total amount payable as income-tax and surcharge thereon shall not exceed the total amount payable as income-tax and surcharge on a total income of one crore rupees by more than the amount of income that exceeds one crore rupees;