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[Cites 0, Cited by 0] [Section 402(29)] [Section 402] [Entire Act]

Union of India - Subsection

Section 402(29)(h) in The Income Tax Act, 2025

(h)fittings, whether or not any or all of the above are owned by the payee, and for the purposes of section 393(1) [Table: Sl. No. 2(i)], only the payment with reference to assets mentioned in sub-clauses (a), (b) and (c) shall be treated as rent;