Laws / Income Tax Law / ৫৩
৫৩ - Special limits on allowance of interest
53. Special limits on allowance of interest.—
(1) Notwithstanding anything contained in any other provisions of this Act, subject to the provisions of sub-section (2), any interest paid to an associated enterprise as defined in section 233 in any assessment year by a resident other than a bank and finance company s...
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