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 3] [Section 32A] [Entire Act] Union of India - Subsection Section 32A(9) in The Income Tax Act, 1961 (9)[* * *][Omitted by the Finance Act, 1990, w.r.e.f. 1-4-1976.]