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[Cites 0, Cited by 0] [Section 80IBA(6)] [Section 80IBA] [Entire Act]

Union of India - Subsection

Section 80IBA(6)(e) in The Income Tax Act, 1961

(e)"residential unit" means an independent housing unit with separate facilities for living, cooking and sanitary requirements, distinctly separated from other residential units within the building, which is directly accessible from an outer door or through an interior door in a shared hallway and not by walking through the living space of another household;