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[Cites 0, Cited by 0] [Section 46(3)] [Section 46] [Entire Act]

Union of India - Subsection

Section 46(3)(a) in Finance Act, 2013

(a)"agricultural land" means agricultural land in India, not being a land situate in any area referred to in items (a) and (b) of sub-clause (iii) of clause (14) of section 2;