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[Cites 0, Cited by 0] [Section 92(2)] [Section 92] [Entire Act]

Union of India - Subsection

Section 92(2)(d) in The Income Tax Act, 2025

(d)any sum received under a Keyman insurance policy, as defined in Schedule II (Note 1) including the bonus allocated on such policy, if such income is not chargeable to income-tax under the head "Profits and gains of business or profession" or under the head "Salaries";