Section 32AB : Investment deposit account

Print Friendly, PDF & Email

32AB. (1) Subject to the other provisions of this section, where an assessee, whose total income includes income chargeable to tax under the head “Profits and gains of business or profession”, has, out of such income,— (a) deposited any amount in an account (hereafter in this section referred to as deposit account) maintained by him with…

This content is for annual and Semi Annual members only.
Log In Register