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 346] [Entire Act] Union of India - Subsection Section 346(a) in The Income Tax Act, 2025 (a)such commercial activity is undertaken in the course of actual carrying out of advancement of any object of the general public utility;