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of the Income-tax Act, 1961 (43 of 1961); and (b)   such assessee is...

Act, 1961 (43 of 1961); and (ii)   the deduction under this Act shall be...

Act, 1961 (43 of 1961); and (ii)   the deduction under this Act shall be...

Act, 1961 (43 of 1961); and (ii)   the deduction under this Act shall be...

Act, 1961 (43 of 1961); and (b)   such assessee is eligible to claim a deduction...Act,...

the second proviso to section 80G(5) of the Income-tax Act, 1961 (43 of...

section 294A of the Income-tax Act, 1961....section 294A of the...

section 131(1) or a notice under section 142(1) of the Income-tax Act,...