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[Cites 0, Cited by 0] [Section 93(1)] [Section 93] [Entire Act]

Union of India - Subsection

Section 93(1)(a) in The Income Tax Act, 2025

(a)for dividends [excluding those referred to in section 2(40)(f)] or interest on securities, any reasonable sum paid as commission or remuneration to a banker or any other person for the purpose of realising such dividend or interest on behalf of the assessee;