Section 114F(1)(B) in Income Tax Rules, 1962

[Cites 0, Cited by 0] [Section 114F(1)] [Section 114F] [Entire Act]

Union of India - Subsection

Section 114F(1)(B) in Income Tax Rules, 1962

(B)the account is tax-favoured where contributions to the account that will otherwise be subject to tax are deductible or excluded from the total income of the account holder or taxed at a reduced rate, or taxation of investment income from the account is deferred or taxed at a reduced rate;

Legal Document View

Unlock Advanced Research with PRISMAI

Union of India - Subsection

Section 114F(1)(B) in Income Tax Rules, 1962