Unlock Advanced Research with PRISMAI Integrated with over 4 crore judgments and laws — designed for legal practitioners, researchers, students and institutions - Know your Kanoon - Doc Gen Hub - Counter Argument - Case Predict AI - Talk with IK Doc - ... Upgrade to Premium Document Options Get in PDF Print it! [Cites 0, Cited by 2] [Section 32AB(1)] [Section 32AB] [Entire Act] Union of India - Subsection Section 32AB(1)(i) in The Income Tax Act, 1961 (i)a sum equal to the amount, or the aggregate of the amounts, so deposited and any amount so utilised; or [Inserted by Act 23 of 1986, Section 8 (w.e.f. 1.4.1987).]