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[Cites 0, Cited by 0] [Section 384(3)] [Section 384] [Entire Act]

Union of India - Subsection

Section 384(3)(c) in The Income Tax Act, 2025

(c)relates to a transaction or issue which is designed prima facie for the avoidance of income-tax except in the case of a resident applicant falling in section 380(b)(iii) or the case of an applicant falling under section 380(b)(iv).