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 343] [Entire Act] Union of India - Subsection Section 343(2) in The Income Tax Act, 2025 (2)The deemed accumulated income under this section shall not be considered as accumulated income for the purposes of section 342.