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[Cites 0, Cited by 3] [Section 115AD(2)] [Section 115AD] [Entire Act]

Union of India - Subsection

Section 115AD(2)(a) in The Income Tax Act, 1961

(a)consists only of income in respect of securities referred to in clause (a) of sub-section (1), no deduction shall be allowed to it under sections 28 to 44C or clause (i) or clause (iii) of section 57 or under Chapter VI-A;