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 1] [Section 40] [Entire Act] Union of India - Subsection Section 40(iii) in The Income Tax Act, 1961 (iii)"professional services" shall have the same meaning as in clause (a) of the Explanation to section 194J;
