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 80HHC(3)] [Section 80HHC] [Entire Act] Union of India - Subsection Section 80HHC(3)(f) in The Income Tax Act, 1961 (f)"trading goods" means goods which are not ][manufactured or processed by the assessee.] [ Substituted by Act 18 of 1992, Section 46, for " manufactured by the assessee" (w.e.f. 1.4.1992).]