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 128] [Section 40A] [Entire Act] Union of India - Subsection Section 40A(8) in The Income Tax Act, 1961 (8)[* * *] [ Sub-Section (8) omitted by Act 32 of 1985, Section 12 (w.e.f. 1.4.1986).]