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[Cites 0, Cited by 0] [Section 155] [Entire Act]

Union of India - Subsection

Section 155(2) in The Income Tax Act, 2025

(2)The deduction under section 156, shall not, in any case, exceed income-tax (as computed before allowing the deductions under this Part) on the total income of the assessee with which he is chargeable for any tax year.