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[Cites 0, Cited by 18] [Section 2(24)] [Section 2] [Entire Act]

Union of India - Subsection

Section 2(24)(xviii) in The Income Tax Act, 1961

(xviii)assistance in the form of a subsidy or grant or cash incentive or duty drawback or waiver or concession or reimbursement (by whatever name called) by the Central Government or a State Government or any authority or body or agency in cash or kind to the assessee other than,—