Section 12ab 1 )( a of income tax act July 8, 2019 16 32 64 128 Section 12ab 1 )( b of income tax act Section 12ab 1 )( c of income tax act Section 12ab 1 )( b )( i )( b of the income tax act 1961 Section 199a explained Section 199a qualified business income deduction 24b income tax act Tax act 1065