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[Cites 0, Cited by 3] [Section 33A(2)] [Section 33A] [Entire Act]

Union of India - Subsection

Section 33A(2)(i) in The Income Tax Act, 1961

(i)the sum to be allowed by way of development allowance for that assessment year under sub-section (1) shall be only such amount as is sufficient to reduce the said total income to nil; and