Section 41(9)(b) in The Income Tax Act, 2025

[Cites 0, Cited by 0] [Section 41(9)] [Section 41] [Entire Act]

Union of India - Subsection

Section 41(9)(b) in The Income Tax Act, 2025

(b)the total amount of depreciation on such asset provided in the books of account of the assessee in respect of such tax year or tax years preceding the tax year under consideration shall be deemed to be the depreciation actually allowed under this Act for the purposes of this clause; and

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Union of India - Subsection

Section 41(9)(b) in The Income Tax Act, 2025