Section 35ABB(1)(ii) in The Income Tax Act, 1961

[Cites 0, Cited by 0] [Section 35ABB(1)] [Section 35ABB] [Entire Act]

Union of India - Subsection

Section 35ABB(1)(ii) in The Income Tax Act, 1961

(ii)[ "appropriate fraction" means the fraction the numerator of which is one and the denominator of which is the total number of the relevant previous years; [Inserted by Act 26 of 1997, Section 6 (w.r.e.f. 1.4.1996).]

Legal Document View

Unlock Advanced Research with PRISMAI

Union of India - Subsection

Section 35ABB(1)(ii) in The Income Tax Act, 1961