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[Cites 0, Cited by 1] [Section 2(24)] [Section 2] [Entire Act]

Union of India - Subsection

Section 2(24)(a) in The Income Tax Act, 1961

(a)the subsidy or grant or reimbursement which is taken into account for determination of the actual cost of the asset in accordance with the provisions of Explanation 10 to clause (1) of section 43; or