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[Cites 0, Cited by 0] [Section 8D(2)] [Section 8D] [Entire Act]

Union of India - Subsection

Section 8D(2)(ii) in Income Tax Rules, 1962

(ii)an amount equal to one per cent of the annual average of the monthly average of the opening and closing balances of the value of investment, income from which does not or shall not form part of total income :