Section 115J(1)(h) in The Income Tax Act, 1961

[Cites 0, Cited by 0] [Section 115J(1)] [Section 115J] [Entire Act]

Union of India - Subsection

Section 115J(1)(h) in The Income Tax Act, 1961

(h)the amount credited to the reserve account under section 80-HHD, to the extent that amount has not been utilised within the period specified in sub-section (4) of that section; or]

(ha)[ the amount deemed to be the profits under sub-section (3) of section 33-AC,] [ Inserted by Act 36 of 1989, Section 12 (w.e.f. 1.4.1990).]

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Union of India - Subsection

Section 115J(1)(h) in The Income Tax Act, 1961