Unlock Advanced Research with PRISMAI Integrated with over 4 crore judgments and laws — designed for legal practitioners, researchers, students and institutions - Know your Kanoon - Doc Gen Hub - Counter Argument - Case Predict AI - Talk with IK Doc - ... Upgrade to Premium Document Options Get in PDF Print it! [Cites 0, Cited by 0] [Section 26(2)] [Section 26] [Entire Act] Union of India - Subsection Section 26(2)(f) in The Income Tax Act, 2025 (f)the value of any benefit or perquisite arising from business or the exercise of a profession, whether—(i)convertible into money or not; or(ii)in cash or in kind or partly in cash and partly in kind;