Legal Document View

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
[Cites 0, Cited by 0] [Section 80HHE(5)] [Section 80HHE] [Entire Act]

Union of India - Subsection

Section 80HHE(5)(d) in The Income Tax Act, 1961

(d)[ "profits of the business" means the profits of the business as computed under the head "Profits and gains of business or profession" as reduced by- [Inserted by Act 49 of 1991, Section 30 (w.e.f. 1.4.1991).]