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[Cites 0, Cited by 0] [Section 28(1)] [Section 28] [Entire Act]

Union of India - Subsection

Section 28(1)(e) in The Income Tax Act, 2025

(e)amount paid on account of cost of repairs, not being in the nature of capital expenditure, when the premises are occupied by the assessee as a tenant and where he has undertaken to bear the cost of repairs to the premises; and