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[Cites 0, Cited by 0] [Section 405(2)] [Section 405] [Entire Act]

Union of India - Subsection

Section 405(2)(a) in The Income Tax Act, 2025

(a)for the purposes of order as mentioned in section 407(1) and (4), the net agricultural income shall be the amount that has been taken into account for the purposes of charging income-tax on the specified sum as mentioned in sub-sections (3) and (6) of the said section; or