https://www.taxtmi.com/acts?id=53229 The Schedule substitutes the words "this paragraph" for "this rule" in clause (a) of sub paragraph (1) of paragraph 4 and inserts sub paragraph (3) to provide that the amount not deductible under sub clause (i) or (ii) of section 35(b), which is added under sub paragraph (1)(a), shall be allowed subsequently as a deduction in a tax year in accordance with the provisions of the said sub clause. en-us Sun, 01 Feb 2026 15:41:16 +0530 Sun, 01 Feb 2026 15:41:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=53229 The Schedule substitutes the words "this paragraph" for "this rule" in clause (a) of sub paragraph (1) of paragraph 4 and inserts sub paragraph (3) to provide that the amount not deductible under sub clause (i) or (ii) of section 35(b), which is added under sub paragraph (1)(a), shall be allowed subsequently as a deduction in a tax year in accordance with the provisions of the said sub clause. Act-Rules Bills Sun, 01 Feb 2026 15:41:16 +0530 https://www.taxtmi.com/acts?id=53229