Section 36(1)(h) in The Income Tax Act, 1961

[Cites 0, Cited by 0] [Section 36(1)] [Section 36] [Entire Act]

Union of India - Subsection

Section 36(1)(h) in The Income Tax Act, 1961

(h)"long-term finance" means any loan or advance where the terms under which moneys are loaned or advanced provide for repayment along with interest thereof during a period of not less than five years;]

(viiia)[* * *] [ Clause (viiia) omitted by Act 32 of 1994, Section 14 (w.e.f. 1.4.1995).]

(ix)[ any expenditure bona fide incurred by a company for the purpose of promoting family planning amongst its employees: [Inserted by Act 10 of 1965, Section 11 (w.e.f. 1.4.1965). ]

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Union of India - Subsection

Section 36(1)(h) in The Income Tax Act, 1961