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[Cites 0, Cited by 0] [Section 54EC(3)] [Section 54EC] [Entire Act]

Union of India - Subsection

Section 54EC(3)(b) in The Income Tax Act, 1961

(b)a deduction from the income with reference to such cost shall not be allowed under section 80-C for any assessment year beginning on air after the 1st day of April, 2006.]