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 105] [Section 34] [Entire Act] Union of India - Subsection Section 34(2) in The Income Tax Act, 1961 (2)[* * *] [ Sub-Sections (1) and (2) omitted by Act 46 of 1986, Section 6 (w.e.f. 1.4.1988).]