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[Cites 0, Cited by 0] [Section 35(f)] [Section 35] [Entire Act]

Union of India - Subsection

Section 35(f)(i) in The Income Tax Act, 2025

(i)where the interest has been paid by the association or the body to its member and such member has also paid interest to the association or the body, then only such excess interest, if any, paid by the association or body shall not be allowed under this clause;