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1961Section 35COmitted

35C. Agricultural development allowance.

In the 2025 Act0 matches

No counterpart in the correspondence.

[Omitted by the Direct Tax Laws (Amendment) Act, 1987, as amended by the Direct Tax Laws (Amendment) Act, 1989, w.e.f. 1-4-1989. Original section 35C was inserted by the Finance Act, 1968, w.e.f. 1-4-1968.]

Income-tax Act, 1961: text as on 22 May 2026 · Official source ↗ ·