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[Cites 0, Cited by 2] [Section 126] [Entire Act]

Union of India - Subsection

Section 126(1) in Income Tax Rules, 1962

(1)For the purposes of clause (1) of section 6, in case of an individual, being a citizen of India and a member of the crew of a ship, the period or periods of stay in India shall, in respect of an eligible voyage, not include the period computed in accordance with sub-rule (2).