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৫২ - Special deduction computation for interest or profit

2025-26 2024-25 2024-25 2023-24

52. Special deduction computation for interest or profit.—
(1) Any payment of interest or, as the case may be, payment of any share of profit, on any capital borrowed for the purpose of business shall be allowable as business expenditure.
(2) If it is found that any part of the money borrowed has been used for pur...

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