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[Cites 0, Cited by 0] [Section 199(1)] [Section 199] [Entire Act]

Union of India - Subsection

Section 199(1)(c) in The Income Tax Act, 2025

(c)the total income of the company has been computed,—
(i)without any deduction under––
(A)section 45(2) or 47(1)(b); or
(B)Chapter VIII-C, other than the provisions of section 146; or
(C)sections specified in section 205(1)(a) to (g);
(ii)without set off of any loss carried forward from any earlier tax year, if such loss is attributable to any of the deductions referred to in sub-clause (i).