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[Cites 0, Cited by 0] [Section 52(7)] [Section 52] [Entire Act]

Union of India - Subsection

Section 52(7)(a) in The Income Tax Act, 2025

(a)"actually paid" means the actual payment of expenditure irrespective of the tax year in which the liability for the expenditure was incurred according to the method of accounting regularly employed by the assessee or payable in such manner, as may be prescribed;