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[Cites 0, Cited by 0] [Section 38(1)] [Section 38] [Entire Act]

Union of India - Subsection

Section 38(1)(e) in The Income Tax Act, 2025

(e)in a case where a deduction has been allowed for any special reserve created and maintained under the provisions of section 32(e), any amount subsequently withdrawn from such reserve, in the tax year in which the amount is withdrawn.