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[Cites 0, Cited by 0] [Section 195(1)] [Section 195] [Entire Act]

Union of India - Subsection

Section 195(1)(a) in The Income Tax Act, 2025

(a)includes any income referred to in section 102 or 103 or 104 or 105 furnished under income reflected in the return of or 106 and section 263; or