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[Cites 0, Cited by 0] [Section 46] [Entire Act]

Union of India - Subsection

Section 46(5) in The Income Tax Act, 2025

(5)No deduction in respect of the expenditure referred to in sub-section (1) shall be allowed to the assessee under any other section in any tax year or under this section in any other tax year, if the deduction has been claimed and allowed to him under this section.