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[Cites 0, Cited by 0] [Section 36] [Entire Act]

Union of India - Subsection

Section 36(7) in The Income Tax Act, 2025

(7)The provisions of sub-sections (4) and (5) shall not be applicable in cases and circumstances, as may be prescribed, having regard to the nature and extent of banking facilities available, considerations of business expediency and other relevant factors.