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[Cites 0, Cited by 0] [Section 124] [Entire Act]

Union of India - Subsection

Section 124(2) in The Income Tax Act, 2025

(2)Where the total income of the assessee is chargeable to tax under section 202(1), the provisions of sub-section (1) shall have effect as if for "10%" referred to in clause (b) of that sub-section, "14%" had been substituted.