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[Cites 0, Cited by 0] [Section 144(b)] [Section 144] [Entire Act]

Union of India - Subsection

Section 144(b)(ii) in The Income Tax Act, 2025

(ii)the deduction under this Act shall be allowed only for such tax years, as would have been allowed under section 10AA of the Income-tax Act, 1961, as if the said Act had not been repealed.