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 10(4B)] [Section 10] [Entire Act] Union of India - Subsection Section 10(4B)(a) in The Income Tax Act, 1961 (a)a person shall be deemed to be of Indian origin if he, or either of his parents or any of his grandparents, was born in undivided India ;