Section 35(2B)(b) in The Income Tax Act, 1961

[Cites 0, Cited by 1] [Section 35(2B)] [Section 35] [Entire Act]

Union of India - Subsection

Section 35(2B)(b) in The Income Tax Act, 1961

(b)Where a deduction has been allowed under clause (a) for any previous year in respect of any expenditure, no deduction in respect of such expenditure shall be allowed under clause (i) of sub-section (1) or clause (ia) of sub-section (2) for the same or any other previous year.

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Union of India - Subsection

Section 35(2B)(b) in The Income Tax Act, 1961