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 1] [Section 31(1)] [Section 31] [Entire Act] Union of India - Subsection Section 31(1)(b) in Income Tax Rules, 1962 (b)Form No. 16A if the deduction is under any other provision of Chapter XVII-B.