Section 115BBI(2)(a) in The Income Tax Act, 1961

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Union of India - Subsection

Section 115BBI(2)(a) in The Income Tax Act, 1961

(a)income accumulated or set apart in excess of fifteen per cent of the income where such accumulation is not allowed under any specific provision of this Act; or

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Union of India - Subsection

Section 115BBI(2)(a) in The Income Tax Act, 1961