Unlock Advanced Research with PRISMAI Integrated with over 4 crore judgments and laws — designed for legal practitioners, researchers, students and institutions - Know your Kanoon - Doc Gen Hub - Counter Argument - Case Predict AI - Talk with IK Doc - ... Upgrade to Premium Document Options Get in PDF Print it! [Cites 0, Cited by 0] [Section 446] [Entire Act] Union of India - Subsection Section 446(a) in The Income Tax Act, 2025 (a)0.5% of the total sales, turnover, or gross receipts in business, or the gross receipts in profession for such tax year or years; or
