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[Cites 0, Cited by 0] [Section 153(2)] [Section 153] [Entire Act]

Union of India - Subsection

Section 153(2)(a) in The Income Tax Act, 2025

(a)in case of an assessee mentioned in sub-section (1)(a) or (c), the whole of the interest up to a maximum amount of ₹ 10000 on deposits in a savings account, excluding time deposits;