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 4] [Section 115WC(1)] [Section 115WC] [Entire Act] Union of India - Subsection Section 115WC(1)(c) in The Income Tax Act, 1961 (c)twenty per cent of the expenses referred to in [clauses (A) to (L)] [ Substituted by Act 18 of 2008, Section 26, for " clauses (A) to (K)" and " clauses (L) to (P)" , respectively (w.e.f. 1.4.2009).] of sub-section (2) of section 115-WB;