Unlock Advanced Research with PRISMAI Integrated with over 4 crore judgments and laws — designed for legal practitioners, researchers, students and institutions - Know your Kanoon - Doc Gen Hub - Counter Argument - Case Predict AI - Talk with IK Doc - ... Upgrade to Premium Document Options Get in PDF Print it! [Cites 0, Cited by 31] [Section 43B] [Entire Act] Union of India - Subsection Section 43B(c) in The Income Tax Act, 1961 (c)[ any sum referred to in clause (ii) of sub-section (1) of section 36,] [Inserted by Act 4 of 1988, Section 15 (w.e.f. 1.4.1989).][or] [ Inserted by Act 26 of 1988, Section 12 (w.e.f. 1.4.1989).]