Legal Document View

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
[Cites 0, Cited by 0] [Section 210(4)] [Section 210] [Entire Act]

Union of India - Subsection

Section 210(4)(b) in The Income Tax Act, 2025

(b)includes any income referred to in sub-section (1) (Table: Sl. No. 1) to (Table: Sl. No. 5),––
(i)the gross total income shall be reduced by the amount of such income; and
(ii)the deduction under Chapter VIII shall be allowed as if the gross total income as so reduced, were the gross total income of the specified fund or Foreign Institutional Investor.