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[Cites 0, Cited by 0] [Section 228] [Entire Act]

Union of India - Subsection

Section 228(5) in The Income Tax Act, 2025

(5)The Central Government, if it considers necessary or expedient so to do, may, by notification, exclude any activity referred to in sub-section (3)(b) or prescribe the limit up to which such activities shall be included in the core activities for the purposes of this section.