Section 208(2)(b) in The Income Tax Act, 2025

[Cites 0, Cited by 0] [Section 208(2)] [Section 208] [Entire Act]

Union of India - Subsection

Section 208(2)(b) in The Income Tax Act, 2025

(b)includes any income referred to in clause (a),––

(i)the gross total income shall be reduced by such income; and

(ii)the deduction under Chapter VIII shall be allowed as if the gross total income so reduced were the gross total income of the assessee.