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by the Board as per the guidelines issued by it. (2) If a deduction under this section...and allowed for any tax year in respect of any expenditure referred to in...

in the total income of the assessee for any tax year as per the provisions of section...92(2)(h) of this Act or section 56(2)(ix) of the Income-tax...

Irrespective of anything contained in section 304(1) or (5), where the person entitled...to the income referred to in section 9(2) is a...

the Act charged as an offence in that prosecution. (2) For the purposes of this section...fact or belief in, or reason to believe, a fact. (3) For the purposes of this...