Amendment of section 32
X X X X Extracts X X X X
X X X X Extracts X X X X
.... 32 of the Income-tax Act, 1961 (43 of 1961) (hereinafter referred to as the Income-tax Act), in sub-section (1), in clause (ii), after the second proviso and before Explanation 1, the following provi....
TaxTMI