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[Cites 0, Cited by 0] [Section 62(2)] [Section 62] [Entire Act]

Union of India - Subsection

Section 62(2)(a) in The Income Tax Act, 2025

(a)where the income from business or profession exceeds ₹ 120000 or its total sales, turnover or gross receipts from such business or profession exceeds ten lakh rupees in any one of the three years immediately preceding the tax year; or