Laws / Income Tax Law / 44
44 - Deduction not admissible in certain cases
44. Deduction not admissible in certain cases.—
(1) Deduction claimed under this Chapter shall not be allowed unless the provisions of Part VII are complied with in all such cases where deduction or collection of tax at source is applicable.
(2) The provisions set out in section 55 shall apply as though the provisions...
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