The term "closure" in the context of taxation, particularly Section 10(2)(a)(i) of the Income Tax Act (India), generally refers to an exclusion or exemption from taxable income. Section 10 of the Income Tax Act includes various provisions where certain types of income are not chargeable to tax.
For instance, if you are referring specifically to Section 10(2), it typically speaks to the income earned in a specific capacity or form, such as a


