Section 115BBI(2)(d) in The Income Tax Act, 1961

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Union of India - Subsection

Section 115BBI(2)(d) in The Income Tax Act, 1961

(d)any income which is deemed to be income under the twenty-first proviso to clause (23C) of section 10 or which is not excluded from the total income under clause (c) of sub-section (1) of section 13; or

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Union of India - Subsection

Section 115BBI(2)(d) in The Income Tax Act, 1961