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 0] [Section 234C(1)] [Section 234C] [Entire Act] Union of India - Subsection Section 234C(1)(v) in The Income Tax Act, 1961 (v)any tax credit allowed to be set off in accordance with the provisions of section 115JAA or section 115JD.