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 6] [Section 31] [Entire Act] Union of India - Subsection Section 31(ii) in The Income Tax Act, 1961 (ii)the amount of any premium paid in respect of insurance against risk of damage or destruction thereof.
