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[Cites 0, Cited by 0] [Section 115R] [Entire Act]

Union of India - Subsection

Section 115R(4) in The Income Tax Act, 1961

(4)No deduction under any other provision of this Act shall be allowed to the Unit Trust of India or to a Mutual Fund in respect of the income which has been charged to tax under sub-section (1) or sub-section (2).