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[Section 2(1A)(b)] [Section 2(1A)] [Section 2] [Complete Act]
Central Government Act
Section 2(1A)(b)(iii) in The Income- Tax Act, 1995
(iii) the sale by a cultivator or receiver of rent- in- kind of the produce raised or received by him, in respect of which no process has been performed other than a process of the nature described in paragraph (ii) of this sub- clause;