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[Cites 0, Cited by 0] [Section 176(3)] [Section 176] [Entire Act]

Union of India - Subsection

Section 176(3)(b) in The Income Tax Act, 2025

(b)for any other expenditure or allowance (including depreciation) arising from the transaction with a person located in a notified jurisdictional area, unless the assessee maintains such other documents and furnishes such information as may be prescribed, in this behalf.