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

Union of India - Subsection

Section 2(2)(b) in THE FINANCE ACT, 2021

(b)the income-tax chargeable shall be calculated as follows:—
(i)the total income and the net agricultural income shall be aggregated and the amount of income-tax shall be determined in respect of the aggregate income at