30B. Treatment of disallowances

¹[30B. Treatment of disallowances.- Notwithstanding anything contained in section 82C or any loss or profit computed under the head “Income from business or profession”, the amount of disallowances made under section 30 shall be treated separately as “Income from business or profession” and the tax shall be payable thereon at the regular rate.”।

¹ Ins. new section 30B by F.A. 2019
 

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