Legal Document View

Unlock Advanced Research with PRISMAI

- Know your Kanoon - Doc Gen Hub - Counter Argument - Case Predict AI - Talk with IK Doc - ...
Upgrade to Premium
[Cites 0, Cited by 0] [Section 113(2)] [Section 113] [Entire Act]

Union of India - Subsection

Section 113(2)(i) in The Income Tax Act, 2025

(i)be set off against the profits and gains, if any, of any speculation business carried on by him for such tax year; and