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[Cites 0, Cited by 0] [Section 533(3)] [Section 533] [Entire Act]

Union of India - Subsection

Section 533(3)(b) in The Income Tax Act, 2025

(b)in cases of income derived in part from agriculture and in part from business, specify the proportion of the income which shall be deemed to be income liable to tax, and an assessment based on such estimate or proportion shall be deemed to be duly made as per this Act.