Section 40(a)(iib) - Certain fee etc. paid to a State Govt. Undertaking to the State Govt.

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....whatever name called, which is levied exclusively on or which is appropriated, directly or indirectly from a State Government undertaking by the State Government, is not allowed as deduction * It may be noted that disallowance will be attracted if Levy is by State Government. No disallowance shall be attracted if levy is by Central Government. What is State Government Undertaking? For the abov....