Section 36(1)(iiia) in The Income Tax Act, 1961

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Union of India - Subsection

Section 36(1)(iiia) in The Income Tax Act, 1961

(iiia)[ the pro rata amount of discount on a zero coupon bond having regard to the period of life of such bond calculated in the manner as may be prescribed. [Inserted by Act 18 of 2005, Section 12 (w.e.f. 1.4.2006).]

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Union of India - Subsection

Section 36(1)(iiia) in The Income Tax Act, 1961