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[Cites 0, Cited by 0] [Section 230(1)] [Section 230] [Entire Act]

Union of India - Subsection

Section 230(1)(a) in The Income Tax Act, 2025

(a)sections 28 to 52 shall apply as if every loss, allowance or deduction referred to therein and relating to or allowable for any of the relevant tax years, had been given full effect to for that tax year itself;