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Deductions. 93. (1) The income chargeable under the head “Income from other sources...or ₹ 25000, whichever is less, where...

Effect to advance pricing agreement. 169. (1) If a return of income for any tax year...of the relevant tax year; or (b)  ...

to be profits and gains of business or profession and shall be chargeable to income-tax...chargeable to tax...

of this Act in computing the investment income of a non-resident Indian. (2) In the...income includes any...