Unlock Advanced Research with PRISMAI Integrated with over 4 crore judgments and laws — designed for legal practitioners, researchers, students and institutions - Know your Kanoon - Doc Gen Hub - Counter Argument - Case Predict AI - Talk with IK Doc - ... Upgrade to Premium Document Options Get in PDF Print it! [Cites 0, Cited by 0] [Section 114(2)] [Section 114] [Entire Act] Union of India - Subsection Section 114(2)(i) in The Income Tax Act, 2025 (i)be set off against the profits and gains, if any, of any specified business carried on by him for such tax year; and