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[Cites 0, Cited by 0] [Section 113] [Entire Act]

Union of India - Subsection

Section 113(6) in The Income Tax Act, 2025

(6)The provisions of sub-section (5) shall not apply to an assessee, being a company, if—
(a)its gross total income consists mainly of income which is chargeable under the heads "Income from house property", "Capital gains" or "Income from other sources"; or
(b)its principal business is of trading in shares or banking or the granting of loans and advances.