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[Cites 0, Cited by 0] [Section 32(e)] [Section 32] [Entire Act]

Union of India - Subsection

Section 32(e)(i) in The Income Tax Act, 2025

(i)such amount shall not exceed 20% of the profits derived from an eligible business computed under the head "Profits and gains of business or profession" before any deductions under this clause; and