alleryStart learning →The filing threshold is tested without giving effect to what?
ADepreciation under section 32
BSet off of current-year losses
CInterest under section 24
DChapter VI-A deductions
Answer & Solution
Correct answer: D. Chapter VI-A deductions
The last proviso tests the threshold before sections 10A, 10B, 10BA and Chapter VI-A deductions.
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