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Section 402 in The Income Tax Act, 2025 [Entire Act]

Sale of overseas tour programme package referred to in section 394(1) (Table: Sl. No. 8). A person who purchases overseas tour programme package ... purposes of section 393(1) [Table: Sl. No. 4(iv)] and section 393(2) (Table: Sl. No. 9); (21) "licensee or lessee" means any person
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Section 394 in The Income Tax Act, 2025 [Entire Act]

amount or aggregate of amounts exceeding ten lakh rupees. 9. Use of parking lot or toll plaza or mine or quarry for the purpose ... Lessor. 2% (2) Irrespective of anything contained in sub-section (1) (Table: Sl. Nos. 1 to 5), the collection of tax shall
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