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[Cites 0, Cited by 0] [Section 50B(3)] [Section 50B] [Entire Act]

Union of India - Subsection

Section 50B(3)(b) in The Income Tax Act, 1961

(b)in the case of capital assets in respect of which the whole of the expenditure has been allowed or is allowable as a deduction under section 35AD, nil; and