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[Cites 0, Cited by 0] [Section 80HHC(3)] [Section 80HHC] [Entire Act]

Union of India - Subsection

Section 80HHC(3)(e) in The Income Tax Act, 1961

(e)"indirect costs" means costs, not being direct costs, allocated in the ratio of the export turnover in respect of trading goods to the total turnover;