Section 154(2)(b) in The Income Tax Act, 2025

[Cites 0, Cited by 0] [Section 154(2)] [Section 154] [Entire Act]

Union of India - Subsection

Section 154(2)(b) in The Income Tax Act, 2025

(b)if the certificate specifies that the disability needs reassessment of its extent after a period stipulated in it, the deduction shall not be allowed for any tax year succeeding the tax year in which the certificate expires, unless a new disability certificate is obtained and furnished; and

Legal Document View

Unlock Advanced Research with PRISMAI

Union of India - Subsection

Section 154(2)(b) in The Income Tax Act, 2025