Section 115D(2)(b) in The Income Tax Act, 1961

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Union of India - Subsection

Section 115D(2)(b) in The Income Tax Act, 1961

(b)the gross total income includes any income referred to in clause (a), the gross total income shall be reduced by the amount of such income and the deductions under Chapter VI-A shall be allowed as if the gross total income as so reduced were the gross total income of the assessee.

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Union of India - Subsection

Section 115D(2)(b) in The Income Tax Act, 1961