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[Cites 0, Cited by 1] [Section 37(1)] [Section 37] [Entire Act]

Union of India - Subsection

Section 37(1)(ii) in The Income Tax Act, 1961

(ii)to provide any benefit or perquisite, in whatever form, to a person, whether or not carrying on a business or exercising a profession, and acceptance of such benefit or perquisite by such person is in violation of any law or rule or regulation or guideline, as the case may be, for the time being in force, governing the conduct of such person; or