Section 2(3)(a) in The Finance Act, 2018

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Union of India - Subsection

Section 2(3)(a) in The Finance Act, 2018

(a)in the case of every individual or Hindu undivided family or association of persons or body of individuals, whether incorporated or not, or every artificial juridical person referred to in sub-clause (vii) of clause (31) of section 2 of the Income-tax Act,-

(i)having a total income exceeding fifty lakh rupees but not exceeding one crore rupees, at the rate of ten per cent. of such income-tax; and

(ii)having a total income exceeding one crore rupees, at the rate of fifteen per cent. of such income-tax;

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Union of India - Subsection

Section 2(3)(a) in The Finance Act, 2018