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[Cites 0, Cited by 0] [Section 205(2)] [Section 205] [Entire Act]

Union of India - Subsection

Section 205(2)(c) in The Income Tax Act, 2025

(c)in case of a domestic company, it does not use any building previously used as a hotel or a convention centre, in respect of which deduction under section 80-ID of the Income-tax Act, 1961 has been claimed and allowed;