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

Union of India - Subsection

Section 115JB(2)(iic) in The Income Tax Act, 1961

(iic)the amount of income, being the share of the assessee in the income of an association of persons or body of individuals, on which no income-tax is payable in accordance with the provisions of section 86, if any, such amount is credited to the statement of profit and loss; or