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[Cites 0, Cited by 0] [Section 115AB(2)] [Section 115AB] [Entire Act]

Union of India - Subsection

Section 115AB(2)(a) in The Income Tax Act, 1961

(a)consists only of income from units or income by way of long-term capital gains arising from the transfer of units, or both, no deduction shall be allowed to the assessee under sections 28 to 44-C ] [* * *] [ Certain words omitted by Act 18 of 1992, Section 55 (w.e.f. 1.4.1993).][or clause (i) or clause (iii) of section 57 or under Chapter VI-A ] [Inserted by Act 49 of 1991, Section 41 (w.e.f. 1.4.1992).][and nothing contained in the provisions of the second proviso to section 48 shall apply to income referred to in clause (b) of sub-section (1)] [ Inserted by Act 18 of 1992, Section 55 (w.e.f. 1.4.1993).];