Section 115AB(2)(b) in The Income Tax Act, 1961

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Union of India - Subsection

Section 115AB(2)(b) in The Income Tax Act, 1961

(b)[ includes any income referred to in clause (a), the gross total income shall be reduced by the amount of such income and the deduction under Chapter VI-A shall be allowed as if the gross total income as so reduced were the gross total income of the assessee. [Inserted by Act 49 of 1991, Section 41 (w.e.f. 1.4.1992).]

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Union of India - Subsection

Section 115AB(2)(b) in The Income Tax Act, 1961