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[Cites 0, Cited by 0] [Section 58] [Entire Act]

Union of India - Subsection

Section 58(10) in The Income Tax Act, 2025

(10)The provisions of sections 62 and 63 shall not apply in so far as they relate to the business referred to in sub-section (2)(Table: Sl. No. 2) and in computing the monetary limits under those sections, the gross receipts or, as the case may be, the income from the said business shall be excluded.