Amount not deductible where tax is not deducted at source

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..... s not deducted at source 18. (1) Any amount on which tax is deductible at source under Chapter XI during the financial year shall not be allowed as a deduction in computing the total income if,- (a) t .....

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..... id before the due date of filing the return of tax bases. (3) An assessee shall be allowed a deduction in respect of the amount referred to in sub-section (1) in any other succeeding financial year if .....

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