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[Cites 0, Cited by 1] [Section 115J(1)] [Section 115J] [Entire Act]

Union of India - Subsection

Section 115J(1)(b) in The Income Tax Act, 1961

(b)the amounts carried to any reserves [(other than the reserves specified in section 80-HHD)] [ Inserted by Act 3 of 1989, Section 19 (w.e.f. 1.4.1989).] [or sub-section (1) of section 33-AC)] [ Inserted by Act 36 of 1989, Section 12 (w.e.f. 1.4.1990).], by whatever name called; or