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[Cites 0, Cited by 0] [Section 33A(7)] [Section 33A] [Entire Act]

Union of India - Subsection

Section 33A(7)(iv) in The Income Tax Act, 1961

(iv)the cost of upkeep thereof for the previous year in which the land has been prepared and the three successive previous years next following such previous year, reduced by that portion of the cost, if any, as has been met directly or indirectly by any other person or authority: