Section 92f income tax act July 8, 2019 16 32 64 128 Section 92f of income tax act 1961 Section 92f v of income tax act Section 92f iiia of the income tax act Section 92 to 92f of income tax act Section 92a to 92f of income tax act Section 199a explained Section 199a qualified business income deduction Section 179 tax code explained