Section 51(5)(a) in The Income Tax Act, 2025

[Cites 0, Cited by 0] [Section 51(5)] [Section 51] [Entire Act]

Union of India - Subsection

Section 51(5)(a) in The Income Tax Act, 2025

(a)an amount equal to one-tenth of the expenditure specified in sub-section (2) as reduced by the expenditure mentioned in sub-sections (3) and (4) (such one-tenth being herein referred to as the instalment); or

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Union of India - Subsection

Section 51(5)(a) in The Income Tax Act, 2025