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[Cites 0, Cited by 0] [Section 151(8)] [Section 151] [Entire Act]

Union of India - Subsection

Section 151(8)(b) in The Income Tax Act, 2025

(b)"books" shall not include brochures, commentaries, diaries, guides, journals, magazines, newspapers, pamphlets, text-books for schools, tracts and other publications of similar nature, by whatever name called;