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[Cites 0, Cited by 0] [Section 310(3)] [Section 310] [Entire Act]

Union of India - Subsection

Section 310(3)(a) in The Income Tax Act, 2025

(a)if the association of persons or body of individuals is chargeable to tax on its total income at the maximum marginal rate or any higher rate under any of the provisions of this Act, the share of a member computed as aforesaid shall not be included in his total income;