Section 3(1)(i) in Income Tax Rules, 1962

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Union of India - Subsection

Section 3(1)(i) in Income Tax Rules, 1962

(i)which, being of a temporary nature and having plinth area not exceeding 800 square feet, is located not less than eight kilometres away from the local limits of any municipality or a cantonment board; or

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Union of India - Subsection

Section 3(1)(i) in Income Tax Rules, 1962