Section 325(6)(a) in The Income Tax Act, 2025

[Cites 0, Cited by 0] [Section 325(6)] [Section 325] [Entire Act]

Union of India - Subsection

Section 325(6)(a) in The Income Tax Act, 2025

(a)the firm shall be so assessed that no deduction by way of any payment of interest, salary, bonus, commission or remuneration, by whatever name called, made by such firm to any partner of such firm shall be allowed in computing the income chargeable under the head "Profits and gains of business or profession"; and

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Union of India - Subsection

Section 325(6)(a) in The Income Tax Act, 2025