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[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;