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[Cites 0, Cited by 0] [Section 46] [Entire Act]

Union of India - Subsection

Section 46(8) in The Income Tax Act, 2025

(8)The provisions contained in sections 122(6) and 140(8) and (13) shall, so far as may be, apply to this section in respect of goods or services or assets held for the purposes of the specified business.