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 1] [Section 115WC(1)] [Section 115WC] [Entire Act] Union of India - Subsection Section 115WC(1)(e) in The Income Tax Act, 1961 (e)[ five per cent of the expenses referred to in clause (Q) of sub-section (2) of section 115-WB.] [ Inserted by Act 21 of 2006, Section 29 (w.e.f. 1.4.2007).]