Unlock Advanced Research with PRISMAI Integrated with over 4 crore judgments and laws — designed for legal practitioners, researchers, students and institutions - Know your Kanoon - Doc Gen Hub - Counter Argument - Case Predict AI - Talk with IK Doc - ... Upgrade to Premium Document Options Get in PDF Print it! [Cites 0, Cited by 2] [Section 44C] [Entire Act] Union of India - Subsection Section 44C(b) in The Income Tax Act, 1961 (b)[] [Inserted by Act 66 of 1976, Section 10 (w.e.f. 1.6.1976).] [* * *] [ Clause (b) omitted by Act 38 of 1993, Section 11 (w.e.f. 1.4.1993).]