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[Cites 0, Cited by 0] [Section 40BB(9)] [Section 40BB] [Entire Act]

Union of India - Subsection

Section 40BB(9)(c) in Income Tax Rules, 1962

(c)any amount representing provision for taxation, other than amount of tax paid, as deduction or collection at source or as advance tax payment as reduced by the amount of tax claimed as refund under the Income-tax Act, if any, to the extent of the excess over the tax payable with reference to the book profits in accordance with the law applicable thereto;