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[Cites 0, Cited by 3] [Section 35DD] [Entire Act]

Union of India - Subsection

Section 35DD(2) in The Income Tax Act, 1961

(2)No deduction shall be allowed in respect of the expenditure mentioned in sub-section (1) under any other provision of this Act.] [Substituted by Act 12 of 1990, Section 12, for sub-Section (1) (w.e.f. 1.4.1991).]