Deduction under section 32AB barred for assessment years commencing on or after April 1, 1991 by amendment. A further proviso is inserted in subsection (1) denying the specified deduction for any assessment year commencing on or after 1 April 1991, thereby ... Summary
Deduction under section 32AB barred for assessment years commencing on or after April 1, 1991 by amendment.
A further proviso is inserted in subsection (1) denying the specified deduction for any assessment year commencing on or after 1 April 1991, thereby creating a temporal cutoff that prevents claims under that provision for subsequent assessment years.
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