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[Cites 0, Cited by 0] [Section 207(6)] [Section 207] [Entire Act]

Union of India - Subsection

Section 207(6)(b) in The Income Tax Act, 2025

(b)includes any income referred to in sub-section (1) (Table: Sl. No. 1 to 7), the gross total income shall be reduced by such income and the deduction under Chapter VIII shall be allowed as if such reduced amount were the gross total income of the assessee.