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[Cites 0, Cited by 0] [Section 140B(2)] [Section 140B] [Entire Act]

Union of India - Subsection

Section 140B(2)(a) in The Income Tax Act, 1961

(a)after taking into account,—
(i)the amount of relief or tax referred to in sub-section (1) of section 140A, the credit for which has been taken in the earlier return;
(ii)tax deducted or collected at source, in accordance with the provisions of Chapter XVII-B, on any income which is subject to such deduction or collection and which is taken into account in computing total income and which has not been included in the earlier return;
(iii)any relief of tax or deduction of tax claimed under section 90 or section 91 on account of tax paid in a country outside India on such income which has not been included in the earlier return;
(iv)any relief of tax claimed under section 90A on account of tax paid in any specified territory outside India referred to in that section on such income which has not been included in the earlier return;
(v)any tax credit claimed, to be set off in accordance with the provisions of section 115JAA or section 115JD, which has not been claimed in the earlier return; and