Section 38 of Finance Act 2018 : Building, etc., partly used for business, etc., or not exclusively so used.

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Building, etc., partly used for business, etc., or not exclusively so used. 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…

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