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[Cites 0, Cited by 0] [Section 37] [Entire Act]

Union of India - Subsection

Section 37(3) in The Income Tax Act, 2025

(3)In case the amounts specified in sub-section (2), except the sum referred to in clause (g) thereof, are paid after the end of the tax year in which the liability was incurred, but on or before the due date of filing of return of income under section 263(1) for such tax year, the deduction towards such sum shall be allowed in such tax year.