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Section 3 in Income Tax Rules, 1962 [Entire Act]

Explanation. - For the purposes of this rule- (i) "accommodation" includes a house, flat, farm house or part thereof, or accommodation in a hotel, motel, service ... kind and also, expenditure on business gifts other than free samples of the employers own product with the aim of advertising to the general public
Union of India - Section Cites 0 - Cited by 481
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