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[Cites 0, Cited by 1] [Section 94A(3)] [Section 94A] [Entire Act]

Union of India - Subsection

Section 94A(3)(b) in The Income Tax Act, 1961

(b)in respect of any other expenditure or allowance (including depreciation) arising from the transaction with a person located in a notified jurisdictional area shall be allowed under any other provision of this Act, unless the assessee maintains such other documents and furnishes such information as may be prescribed, in this behalf.