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 54(4)] [Section 54] [Entire Act] Union of India - Subsection Section 54(4)(a) in The Income Tax Act, 2025 (a)either in lieu of, or in addition to, any allowance admissible under this Act as specified in the agreement; and