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 248] [Section 37] [Entire Act] Union of India - Subsection Section 37(4) in The Income Tax Act, 1961 (4)[* * *] [ Sub-Sections (4) and (5) omitted by Act 26 of 1997, Section 8 (w.e.f. 1.4.1998).]