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[Cites 0, Cited by 0] [Section 253] [Entire Act]

Union of India - Subsection

Section 253(2) in The Income Tax Act, 2025

(2)For the purposes of this section, a place where a business or profession, or activity for charitable purpose is carried on shall also include any other place, whether any business or profession or activity for charitable purpose is carried on therein or not, in which the person carrying on such business or profession or activity for charitable purpose states that any of his books of account or other documents or any part of his cash or stock or other valuable article or thing or computer system relating to such business or profession or activity for charitable purpose, are or is kept.