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Madras HC: Assessee Has Option to Choose First Year From Which Deduction is Claimed - (08 Apr 2021)

DIRECT TAXATION

Madras High court held that the assessee has the option under section 80IA of the Income Tax Act, 1961 to choose the first year from which deduction is claimed for 10 consecutive years.

Tags : MADRAS HIGH COURT   CLAIMING DEDUCTION  

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