Clarification regarding Amounts not deductible under sub-clause (i) of clause (a) of section 40 on Income-tax Act, 1961 (Act) - regarding
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Notification No : 3/2015Published in Income Tax
Source : https://www.caclubindia.com/notice_circulars/files/40_6135_www_incometaxindia_gov_in_communications_circular_circular3_2015.pdf