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[Cites 0, Cited by 0] [Section 193(2)] [Section 193] [Entire Act]

Union of India - Subsection

Section 193(2)(b) in The Income Tax Act, 2025

(b)includes any income referred to in sub-section (1) (Table: Sl. No. 1 or 2),––
(i)the gross total income shall be reduced by such income; and
(ii)the deduction under any provision of this Act shall be allowed as if the gross total income as so reduced were the gross total income of the assessee.