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[Cites 0, Cited by 0] [Section 54ED(3)] [Section 54ED] [Entire Act]

Union of India - Subsection

Section 54ED(3)(a) in The Income Tax Act, 1961

(a)a deduction from the amount of income-tax with reference to such cost shall not be allowed under section 88 for any assessment year ending before 1st day of April, 2006;