Section 17CB(3)(v) in Income Tax Rules, 1962

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Union of India - Subsection

Section 17CB(3)(v) in Income Tax Rules, 1962

(v)any amount representing provision for taxation, other than amount of tax paid as deduction or collection at source or as advance tax payment as reduced by the amount of income-tax claimed as refund under the Act, to the extent of the excess over the income-tax payable with reference to the income in accordance with the law applicable thereto.

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Union of India - Subsection

Section 17CB(3)(v) in Income Tax Rules, 1962