https://www.taxtmi.com/acts?id=53907 Schedule XIV is amended in paragraph 4 by substituting "this rule" with "this paragraph" in sub-paragraph (1)(a) and by inserting a new sub-paragraph that permits later deduction of amounts not deductible under section 35(b)(i) or (ii) and added under sub-paragraph (1)(a), in accordance with the relevant sub-clause. en-us Tue, 31 Mar 2026 15:59:14 +0530 Tue, 31 Mar 2026 15:59:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=53907 Schedule XIV is amended in paragraph 4 by substituting "this rule" with "this paragraph" in sub-paragraph (1)(a) and by inserting a new sub-paragraph that permits later deduction of amounts not deductible under section 35(b)(i) or (ii) and added under sub-paragraph (1)(a), in accordance with the relevant sub-clause. Act-Rules F. Acts / Amendment Acts Tue, 31 Mar 2026 15:59:14 +0530 https://www.taxtmi.com/acts?id=53907