Unlock Advanced Research with PRISMAI Integrated with over 4 crore judgments and laws — designed for legal practitioners, researchers, students and institutions - Know your Kanoon - Doc Gen Hub - Counter Argument - Case Predict AI - Talk with IK Doc - ... Upgrade to Premium Document Options Get in PDF Print it! [Cites 0, Cited by 0] [Section 18] [Entire Act] Union of India - Subsection Section 18(ii) in Finance Act, 2020 (ii)in sub-section (4), after the words "in any other previous year", the words", if the deduction has been claimed or opted by the assessee and allowed to him under this section" shall be inserted.
