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 341(3)] [Section 341] [Entire Act] Union of India - Subsection Section 341(3)(b) in The Income Tax Act, 2025 (b)a claim of set off or deduction or allowance of any excess application of any of the years preceding the tax year; or