Section 38 : Building, etc., partly used for business, etc., or not exclusively so used.

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38. (1) Where a part of any premises is used as dwelling house by the assessee,— (a) the deduction under sub-clause (i) of clause (a) of section 30, in the case of rent, shall be such amount as the Assessing Officer may determine having regard to the proportionate annual value of the part used for the…

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