Section 33(11)(b) in The Income Tax Act, 2025

[Cites 0, Cited by 0] [Section 33(11)] [Section 33] [Entire Act]

Union of India - Subsection

Section 33(11)(b) in The Income Tax Act, 2025

(b)the amount of deduction which has not been allowed under clause (a) shall be added to the allowable deduction under this section, whether available or not, for the succeeding tax year and the total amount shall be deemed to be eligible for deduction in that year, and so on for the succeeding tax years; and

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Union of India - Subsection

Section 33(11)(b) in The Income Tax Act, 2025