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 356] [Entire Act] Union of India - Subsection Section 356(7) in The Income Tax Act, 2025 (7)For the purposes of this section and section 357, "status" means the category of person as defined in section 2(77) under which the assessee is assessed.