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[Cites 0, Cited by 2] [Section 115BBD] [Entire Act]

Union of India - Subsection

Section 115BBD(2) in The Income Tax Act, 1961

(2)Notwithstanding anything contained in this Act, no deduction in respect of any expenditure or allowance shall be allowed to the assessee under any provision of this Act in computing its income by way of dividends referred to in sub-section (1).