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[Cites 0, Cited by 0] [Section 17CB(2)] [Section 17CB] [Entire Act]

Union of India - Subsection

Section 17CB(2)(iv) in Income Tax Rules, 1962

(iv)any amount representing provision for taxation, other than amount of income-tax paid as deduction or collection at source or as advance tax payment as reduced by the amount of income-tax claimed as refund under the Act, to the extent of the excess over the tax payable with reference to the book profits in accordance with the law applicable thereto;