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 405(1)] [Section 405] [Entire Act]

Union of India - Subsection

Section 405(1)(a) in The Income Tax Act, 2025

(a)such income is computed before allowing any deduction admissible under this Act and has been taken into account in computing the specified sum; and