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[Cites 0, Cited by 0] [Section 353(1)] [Section 353] [Entire Act]

Union of India - Subsection

Section 353(1)(d) in The Income Tax Act, 2025

(d)carrying out advancement of any other object of general public utility, carries out any commercial activity in contravention of the provisions of section 346,during any tax year, its regular income for such tax year as reduced by the expenditure referred to in sub-section (3) shall be taxable regular income which shall be chargeable to tax as per the provisions of section 334.