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[Cites 0, Cited by 0] [Section 38(2)] [Section 38] [Entire Act]

Union of India - Subsection

Section 38(2)(a) in The Income Tax Act, 2025

(a)in respect of sub-section (1)(a), only when an allowance or deduction has been made in assessment for any tax year towards the trading liability, loss or expenditure incurred;