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[Cites 0, Cited by 0] [Section 152(1)] [Section 152] [Entire Act]

Union of India - Subsection

Section 152(1)(d) in The Income Tax Act, 2025

(d)having gross total income for the tax year which includes royalty,shall be allowed a deduction from such income computed in the manner specified in sub-sections (2) to (7).