Section 80E(3)(d) in The Income Tax Act, 1961

[Cites 0, Cited by 0] [Section 80E(3)] [Section 80E] [Entire Act]

Union of India - Subsection

Section 80E(3)(d) in The Income Tax Act, 1961

(d)[ "initial assessment year" means the assessment year relevant to the previous year, in which the assessee starts paying the interest on the loan; ] [ Substituted by Act 18 of 2005, Section 25, for Section 80-E (w.e.f. 1.4.2006).]

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Union of India - Subsection

Section 80E(3)(d) in The Income Tax Act, 1961