Section 35D(3)(b) in The Income Tax Act, 1961

[Cites 0, Cited by 3] [Section 35D(3)] [Section 35D] [Entire Act]

Union of India - Subsection

Section 35D(3)(b) in The Income Tax Act, 1961

(b)where the assessee is an Indian company, at the option of the company, of the capital employed in the business of the company, the excess shall be ignored for the purpose of computing the deduction allowable under sub-section (1):]

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Union of India - Subsection

Section 35D(3)(b) in The Income Tax Act, 1961