Section 35A(1)(i) in The Income Tax Act, 1961

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Union of India - Subsection

Section 35A(1)(i) in The Income Tax Act, 1961

(i)"relevant previous years" means the fourteen previous years beginning with the previous year in which such expenditure is incurred or, where such expenditure is incurred before the commencement of the business, the fourteen previous years beginning with the previous year in which the business commenced:

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Union of India - Subsection

Section 35A(1)(i) in The Income Tax Act, 1961