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[Cites 0, Cited by 0] [Section 307(2)] [Section 307] [Entire Act]

Union of India - Subsection

Section 307(2)(d) in The Income Tax Act, 2025

(d)such income is receivable by the trustees on behalf of a provident fund, superannuation fund, gratuity fund, pension fund or any other fund created bona fide by a person carrying on a business or profession exclusively for the benefit of persons employed in such business or profession.