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[Cites 0, Cited by 476] [Section 14A] [Entire Act]

Union of India - Subsection

Section 14A(1) in The Income Tax Act, 1961

(1)[ Section 14-A renumbered as sub-Section (1) thereof by Act 21 of 2006, Section 7 (w.e.f. 1.4.2007).][Notwithstanding anything to the contrary contained in this Act, for the purposes of computing the total income under this Chapter, no deduction shall be allowed in respect of expenditure incurred by the assessee in relation to income which does not form part of the total income under this Act:] [ Inserted by Act 14 of 2001, Section 11 (w.r.e.f. 1.4.1962).]