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[Cites 0, Cited by 24] [Section 11(3)] [Section 11] [Entire Act]

Union of India - Subsection

Section 11(3)(c) in The Income Tax Act, 1961

(c)is not utilised for the purpose for which it is so accumulated or set apart during the period referred to in clause (a) of that sub-section [or in the year immediately following the expiry thereof]*,