https://www.taxtmi.com/acts?id=50865 Where a deduction has been allowed to an assessee under section 32AB in any assessment year, no deduction shall be allowed to the assessee under sub section (1) of section 32A in the initial assessment year and for a further consecutive block period of four years beginning with the assessment year immediately succeeding the initial assessment year. en-us Wed, 16 Apr 2025 15:33:20 +0530 Thu, 17 Apr 2025 13:11:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=50865 Where a deduction has been allowed to an assessee under section 32AB in any assessment year, no deduction shall be allowed to the assessee under sub section (1) of section 32A in the initial assessment year and for a further consecutive block period of four years beginning with the assessment year immediately succeeding the initial assessment year. Act-Rules F. Acts / Amendment Acts Wed, 16 Apr 2025 15:33:20 +0530 https://www.taxtmi.com/acts?id=50865