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[Cites 0, Cited by 0] [Section 80HHC(4)] [Section 80HHC] [Entire Act]

Union of India - Subsection

Section 80HHC(4)(baa) in The Income Tax Act, 1961

(baa)[ "profits of the business" means the profits of the business as computed under the head "Profits and gains of business or profession" as reduced by- [Inserted by Act 49 of 1991, Section 28 (w.e.f. 1.4.1992).]