Section 38(1)(b) in The Income Tax Act, 1961

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

Union of India - Subsection

Section 38(1)(b) in The Income Tax Act, 1961

(b)the deduction under clause (b) of section 30 shall be such sum as the [Assessing Officer] [Substituted by Act 4 of 1988, Section 2, for " Income-tax Officer" (w.e.f. 1.4.1988).] may determine having regard to the part so used.

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Union of India - Subsection

Section 38(1)(b) in The Income Tax Act, 1961