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[Cites 0, Cited by 0] [Section 5(4)] [Section 5] [Entire Act]

Union of India - Subsection

Section 5(4)(b) in The Income Tax Act, 2025

(b)is deemed to have accrued or arisen,to such person, it shall not again be included on the basis that it is received or deemed to be received by that person in India.