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[Cites 0, Cited by 0] [Section 115VL(1)] [Section 115VL] [Entire Act]

Union of India - Subsection

Section 115VL(1)(i) in The Income Tax Act, 1961

(i)sections 30 to 43-B shall apply as if every loss, allowance or deduction referred to therein and relating to or allowable for any of the relevant previous years, had been given full effect to for that previous year itself;