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[Cites 0, Cited by 0] [Section 3(10)] [Section 3] [Entire Act]

Union of India - Subsection

Section 3(10)(i) in Income Tax Rules, 1962

(i)"accommodation" includes a house, flat, farm house or part thereof, or accommodation in a hotel, motel, service apartment, guest house, caravan, mobile home, ship or other floating structure;