Section – 58 : Amounts not deductible
February 28, 2018Section – 60 : Transfer of income where there is no transfer of assets
February 28, 201859. (1) The provisions of sub-section (1) of section 41 shall apply, so far as may be, in computing the income of an assessee under section 56, as they apply in computing the income of an assessee under the head “Profits and gains of business or profession”.
(2) [***]
(3) [***]
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