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[Cites 0, Cited by 0] [Section 174(2)] [Section 174] [Entire Act]

Union of India - Subsection

Section 174(2)(b) in The Income Tax Act, 2025

(b)such income would have been chargeable to income-tax if it were such first mentioned person's income,then, that income shall, whether or not it would have been chargeable to income-tax under any other provisions of this Act, be deemed to be the income of such first mentioned person for all the purposes of this Act.