Income Tax Act 2023
Section 44 - Deduction not admissible in certain cases
(as updated till Finance Act 2024)
(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 were related to this Chapter.
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