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 411(14)] [Section 411] [Entire Act] Union of India - Subsection Section 411(14)(a) in The Income Tax Act, 2025 (a)it has been utilised or could have been utilised for the purposes of any expenditure actually incurred by the assessee outside India; or