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[Cites 0, Cited by 2] [Section 5(1)] [Section 5] [Entire Act]

Union of India - Subsection

Section 5(1)(i) in The Black Money (Undisclosed Foreign Income And Assets) And Imposition Of Tax Act, 2015

(i)no deduction in respect of any expenditure or allowance or set off of any loss shall be allowed to the assessee, whether or not it is allowable in accordance with the provisions of the Income-tax Act;