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[Cites 0, Cited by 0] [Section 262(1)] [Section 262] [Entire Act]

Union of India - Subsection

Section 262(1)(b) in The Income Tax Act, 2025

(b)he is carrying on any business or profession whose total sales, turnover or gross receipts are or is likely to exceed ₹ 500000 in any tax year; or