Section 213(2)(b) in The Income Tax Act, 2025

[Cites 0, Cited by 0] [Section 213(2)] [Section 213] [Entire Act]

Union of India - Subsection

Section 213(2)(b) in The Income Tax Act, 2025

(b)the gross total income includes any income referred to in clause (a),––

(i)the gross total income shall be reduced by such income; and

(ii)the deductions under Chapter VIII shall be allowed as if the gross total income as so reduced was the gross total income of the assessee.