Unlock Advanced Research with PRISMAI Integrated with over 4 crore judgments and laws — designed for legal practitioners, researchers, students and institutions - Know your Kanoon - Doc Gen Hub - Counter Argument - Case Predict AI - Talk with IK Doc - ... Upgrade to Premium Document Options Get in PDF Print it! [Cites 0, Cited by 0] [Section 45(1A)] [Section 45] [Entire Act] Union of India - Subsection Section 45(1A)(iv) in The Income Tax Act, 1961 (iv)action by an enemy or action taken in combating an enemy (whether with or without a declaration of war),