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[Cites 0, Cited by 0] [Section 10BA(7)] [Section 10BA] [Entire Act]

Union of India - Subsection

Section 10BA(7)(d) in The Income Tax Act, 1961

(d)"export out of India" shall not include any transaction by way of sale or otherwise, in a shop, emporium or any other establishment situate in India, not involving clearance of any customs station as defined in the Customs Act, 1962 (52 of 1962).]