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 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).]