Weather Under Income Tax , Chapter VI Deductions are Available are Only for Individuals?
Or It can be available to others also?
if available to others, then please give the Brief.
Thank you
Under Chapter VI deduction is not only available for individual only.
For Detail refer the link given below
http://wirc-icai.org/wirc_referencer/income%20tax%20&%20wealth%20tax/Deductions%20Under%20Chapter%20VIA.htm
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