Section 45(1)(c) in The Income Tax Act, 2025

[Cites 0, Cited by 0] [Section 45(1)] [Section 45] [Entire Act]

Union of India - Subsection

Section 45(1)(c) in The Income Tax Act, 2025

(c)For the purposes of this sub-section, incurred within immediately preceding the aggregate of capital the three years expenditure commencement of business shall be deemed to have been incurred in the tax year in which the business is commenced.

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Union of India - Subsection

Section 45(1)(c) in The Income Tax Act, 2025