Section 10A(1B)(b) in The Income Tax Act, 1961

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Union of India - Subsection

Section 10A(1B)(b) in The Income Tax Act, 1961

(b)the particulars, as may be prescribed in this behalf, have been furnished by the assessee in respect of new machinery or plant along with the return of income for the assessment year relevant to the previous year in which such plant or machinery was first put to use.

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Union of India - Subsection

Section 10A(1B)(b) in The Income Tax Act, 1961