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[Cites 0, Cited by 0] [Section 35] [Entire Act]

Union of India - Subsection

Section 35(d) in The Income Tax Act, 2025

(d)any amount––
(i)paid by way of royalty, licence fee, service fee, privilege fee, service charge or any other fee or charge, by whatever name called, which is levied exclusively on; or
(ii)which is appropriated, directly or indirectly, from,a State Government undertaking by the State Government;