Unlock Advanced Research with PRISMAI Integrated with over 4 crore judgments and laws — designed for legal practitioners, researchers, students and institutions - Know your Kanoon - Doc Gen Hub - Counter Argument - Case Predict AI - Talk with IK Doc - ... Upgrade to Premium Document Options Get in PDF Print it! [Cites 0, Cited by 0] [Section 3(7)] [Section 3] [Entire Act] Union of India - Subsection Section 3(7)(C) in Income Tax Rules, 1962 (C)Nothing contained in this clause shall apply for use of health club, sports and similar facilities provided uniformly to all employees by the employer.