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[Cites 0, Cited by 0] [Section 115BBDA] [Entire Act]

Union of India - Subsection

Section 115BBDA(2) in The Income Tax Act, 1961

(2)No deduction in respect of any expenditure or allowance or set off of loss shall be allowed to the assessee under any provision of this Act in computing the income by way of dividends referred to in clause (a) of sub-section (1).