Section 35A(1)(ii) in The Income Tax Act, 1961

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Union of India - Subsection

Section 35A(1)(ii) in The Income Tax Act, 1961

(ii)"appropriate fraction" means the fraction the numerator of which is one and the denominator of which is the number of the relevant previous years.

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Union of India - Subsection

Section 35A(1)(ii) in The Income Tax Act, 1961