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[Cites 0, Cited by 0] [Section 209(2)] [Section 209] [Entire Act]

Union of India - Subsection

Section 209(2)(a) in The Income Tax Act, 2025

(a)consists only of income by way of interest or dividends in respect of––
(i)bonds referred to in sub-section (1) (Table: Sl. No. 1); or
(ii)Global Depository Receipts referred to in sub-section (1) (Table: Sl. No. 2),no deduction shall be allowed under sections 28 to 58, 60 and 61 or section 93(1)(a) or (e) or under Chapter VIII;