Section 209(2)(b) in The Income Tax Act, 2025

[Cites 0, Cited by 0] [Section 209(2)] [Section 209] [Entire Act]

Union of India - Subsection

Section 209(2)(b) in The Income Tax Act, 2025

(b)includes any income referred to in sub-section (1) (Table: Sl. No. 1) to (Table: Sl. No. 3),––

(i)the gross total income shall be reduced by the such income; and

(ii)the deduction under Chapter VIII shall be allowed as if the gross total income so reduced, were the gross total income of the assessee.