Computation of aggregate average advances for the purposes of clause (viia) of sub-section (1) of section 36

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....ncome-tax Rules, 1962<br>6ABA. Computation of aggregate average advances for the purposes of clause (viia) of sub-section (1) of section 36. For the purposes of clause (viia) of sub-section (1) of ....

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....e divided by the number of months for which the outstanding advances have been taken into account for the purposes of clause (a) ; (c) the aggregate of the sums so arrived at in respect of ea....