Section 115JA(2)(g) in The Income Tax Act, 1961

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Union of India - Subsection

Section 115JA(2)(g) in The Income Tax Act, 1961

(g)[ the amount or amounts set aside as provision for diminution in the value of any asset, if any amount referred to in clauses (a) to (g) is debited to the profit and loss account, and as reduced by,-] [ Substituted by Act 33 of 2009, Section 44, for certain words (w.r.e.f. 1.4.1998).]

(i)[ the amount withdrawn from any reserves or provisions if any such amount is credited to the profit and loss account: [Inserted by Act 33 of 1996, Section 39 (w.e.f. 1.4.1997).]

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Union of India - Subsection

Section 115JA(2)(g) in The Income Tax Act, 1961