Section 206(2)(d) in The Income Tax Act, 2025

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Union of India - Subsection

Section 206(2)(d) in The Income Tax Act, 2025

(d)The provisions of this sub-section shall not apply to––

(i)a person, who has exercised the option under section 203(5) or section 204(2);

(ii)a person, whose income-tax payable in respect of the total income of such person is computed under section 202(1);

(iii)an individual or a Hindu undivided family or an association of persons or a body of individuals, whether incorporated or not, or an artificial juridical person referred to in section 2(77)(g), if the adjusted total income of such person does not exceed twenty lakh rupees; or

(iv)any specified fund referred to in Schedule VI (Note 1).

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Union of India - Subsection

Section 206(2)(d) in The Income Tax Act, 2025