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[Cites 0, Cited by 0] [Section 141(b)] [Section 141] [Entire Act]

Union of India - Subsection

Section 141(b)(ii) in The Income Tax Act, 2025

(ii)the deduction under this Act shall be allowed only for such tax years, as would have been allowed under section 80-IB of the Income-tax Act, 1961, as if the said Act had not been repealed.