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[Cites 0, Cited by 0] [Section 527] [Entire Act]

Union of India - Subsection

Section 527(4) in The Income Tax Act, 2025

(4)For the purposes this section,—
(a)"mineral oil" includes petroleum and natural gas;
(b)"status" means the category of person as defined in section 2(77) under which the assessee is assessed.