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[Cites 0, Cited by 5] [Section 124(1)] [Section 124] [Entire Act]

Union of India - Subsection

Section 124(1)(a) in The Income Tax Act, 1961

(a)in respect of any person carrying on a business or profession, if the place at which he carries on his business or profession is situate within the area, or where his business or profession is carried on in more places than one, if the principal place of his business or profession is situate within the area, and