Section 33(2)(i) in The Income Tax Act, 1961

[Cites 0, Cited by 7] [Section 33(2)] [Section 33] [Entire Act]

Union of India - Subsection

Section 33(2)(i) in The Income Tax Act, 1961

(i)the sum to be allowed by way of development rebate for that assessment year [under sub-section (1) or sub-section (1A)] [Substituted by Act 5 of 1964, Section 8, for certain words (w.e.f. 1.4.1964).] shall be only such amount as is sufficient to reduce the said total income to nil; and

Legal Document View

Unlock Advanced Research with PRISMAI

Union of India - Subsection

Section 33(2)(i) in The Income Tax Act, 1961