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[Cites 0, Cited by 0] [Section 201(3)] [Section 201] [Entire Act]

Union of India - Subsection

Section 201(3)(b) in The Income Tax Act, 2025

(b)without set off of any loss or allowance for unabsorbed depreciation deemed so under section 116, if such loss or depreciation is attributable to any of the deductions referred to in clause (a).