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Income Tax Act Section 80IB: Deduction Limited to 10% Due to Discrepancy in Profit Rates Between Units.

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....Deduction u/s 80IB - The profit shown by the unit which is eligible for deduction u/s 80IA is very high i.e. 35% as compared to the profit of the other unit (belongs to his wife) only at the rate of 5% - deduction restricted to 10% - AT....

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