Section 35CCB(1)(b) in The Income Tax Act, 1961

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Union of India - Subsection

Section 35CCB(1)(b) in The Income Tax Act, 1961

(b)to such fund for afforestation as may be notified by the Central Government, the assessee shall, subject to the provisions of sub-section (2), be allowed a deduction of the amount of such expenditure incurred during the previous year.

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Union of India - Subsection

Section 35CCB(1)(b) in The Income Tax Act, 1961